Statute
Section 214.1 — Excise Tax Act: Deduction
Text of the provision Official document
Where tax under section 212.1 is payable by a person and all or any portion of that tax is an amount that is prescribed for the purposes of subsection 234(3), that amount shall be deducted from that tax in determining the amount required to be paid and collected under section 214.
Official source: laws-lois.justice.gc.ca
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