Excise Tax Act

Canada
Consolidated
In Force

Abstract

The excise tax is an indirect tax on consumption or trade…

Document Type

Topics

Financial Administration, Accounting, Charges

(a) is tax paid or payable (other than tax paid or payable under Division II), or is tax that is deemed under this Part to have been paid or become payable, by the person at any time during the fiscal year;(b) became collectible or was collected, or is deemed under this Part to have become collectible or to have been collected, by the person as or on account of tax under Division II in a reporting period of the person in the fiscal year;(d) is an amount that is required to be added or that ma...

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