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Excise Tax Act

Version of section 218 from 2006-06-22 to 2007-12-31:

Marginal note:Imposition of goods and services tax

 Subject to this Part, every recipient of an imported taxable supply shall pay to Her Majesty in right of Canada tax calculated at the rate of 6% on the value of the consideration for the imported taxable supply.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1997, c. 10, s. 203
  • 2006, c. 4, s. 20
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