Statute
Section 21.12 — Excise Tax Act: Imposition of tax
Text of the provision Official document
There shall be imposed, levied and collected a tax at the rate of eleven per cent on the amount charged for a taxable service, payable by the person providing the service at the time the amount charged is paid or payable, whichever is the earlier.
Official source: laws-lois.justice.gc.ca
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