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Excise Tax Act

Version of section 218.2 from 2003-01-01 to 2010-07-11:

Marginal note:When tax payable

 Tax under this Division that is calculated on an amount of consideration for a supply that becomes due at any time, or is paid at any time without having become due, becomes payable at that time.

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

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