Statute
Section 218.2 — Excise Tax Act: When tax payable
Text of the provision Official document
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.
Official source: laws-lois.justice.gc.ca
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