Excise Tax Act
Version of section 218.2 from 2003-01-01 to 2010-07-11:
Marginal note:When tax payable
218.2 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
- Date modified: