← Historical versions

Versions of s. 352(11)(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. 2007-06-22 to present available View Source
    if the consideration for the supply of the other property is less than or equal to the consideration for the returned property, no tax under subsection 165(2) is payable in respect of the supply of the other property.
    Full text

    if the consideration for the supply of the other property is less than or equal to the consideration for the returned property, no tax under subsection 165(2) is payable in respect of the supply of the other property.

  2. 2003-01-01 to 2007-06-22 View Source

    if the consideration for the supply of the other property is less than or equal to the consideration for the returned property, no tax under subsection 165(2) is payable in respect of the supply of the other property.