Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 79.01

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. 2007-04-01 to present available View Source
    For[Repealed, the2006, purposesc. of4, sectionss. 78, 79 and 79.1, if the period that includes July 1, 2003 for which a person would have been required to file a return under section 78 as it read before that day (which period is referred to in this section as the pre-existing accounting period) overlaps one or more fiscal months of the person, including any part of a fiscal month, the following rules apply:128]
    Full text

    [Repealed, 2006, c. 4, s. 128]

  2. 2003-01-01 to 2007-04-01 View Source

    For the purposes of sections 78, 79 and 79.1, if the period that includes July 1, 2003 for which a person would have been required to file a return under section 78 as it read before that day (which period is referred to in this section as the pre-existing accounting period) overlaps one or more fiscal months of the person, including any part of a fiscal month, the following rules apply: