Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 363.1(a)

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

    if the reporting period of the person immediately before that implementation date is a fiscal quarter, make an election under section 246 to have reporting periods that are fiscal months of the person to take effect, despite paragraph 246(1)(a), on the first day of any fiscal quarter of the person that begins before the day that is one year after that implementation date; and