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Excise Tax Act

Version of section 218.2 from 2010-07-12 to 2024-10-30:


Marginal note:When tax payable

 Tax under this Division (other than tax under section 218.01 or subsection 218.1(1.2)) 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
  • 2010, c. 12, s. 65

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