Versions of s. 352(9)(c)

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.

2007-06-22 to present available View Source

tax under subsection 165(2) or 218.1(1), as the case may require, is, notwithstanding subsection 218.1(2), payable in respect of that consideration if it would, but for that subsection, have been payable if the consideration had become due and been paid on the implementation date for the province, unless, in the case of tax under subsection 165(2), the property is acquired by the person for consumption, use or supply exclusively in commercial activities of the person and the person is neither a registrant that is a selected listed financial institution nor a registrant whose net tax is determined under section 225.1 or under Part IV or V of the Streamlined Accounting ~~(GST)~~(GST/HST) Regulations,

Full text

tax under subsection 165(2) or 218.1(1), as the case may require, is, notwithstanding subsection 218.1(2), payable in respect of that consideration if it would, but for that subsection, have been payable if the consideration had become due and been paid on the implementation date for the province, unless, in the case of tax under subsection 165(2), the property is acquired by the person for consumption, use or supply exclusively in commercial activities of the person and the person is neither a registrant that is a selected listed financial institution nor a registrant whose net tax is determined under section 225.1 or under Part IV or V of the Streamlined Accounting (GST/HST) Regulations,
2003-01-01 to 2007-06-22 View Source

tax under subsection 165(2) or 218.1(1), as the case may require, is, notwithstanding subsection 218.1(2), payable in respect of that consideration if it would, but for that subsection, have been payable if the consideration had become due and been paid on the implementation date for the province, unless, in the case of tax under subsection 165(2), the property is acquired by the person for consumption, use or supply exclusively in commercial activities of the person and the person is neither a registrant that is a selected listed financial institution nor a registrant whose net tax is determined under section 225.1 or under Part IV or V of the Streamlined Accounting (GST) Regulations,