Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 273.1(1), definition “base value”, para (b)

E-15 — Excise Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    in any other case, the fair market value of the property at the time the particular person obtains physical possession of it in Canada. (valeur de base)
    Full text

    in any other case, the fair market value of the property at the time the particular person obtains physical possession of it in Canada. (valeur de base)

  2. 2003-01-01 to 2017-12-14 View Source

    in any other case, the fair market value of the property at the time the particular person obtains physical possession of it in Canada.