Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 285.1(1), definition “tax benefit”

E-15 — Excise Tax Act · 1 version · View current text

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

  1. 2003-01-01 to present available View Source

    tax benefit means a reduction, avoidance or deferral of tax, net tax or other amount payable under this Part or an increase in a refund or rebate under this Part. (avantage fiscal)