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Excise Tax Act

Version of section 220.04 from 2003-01-01 to 2009-12-14:

Marginal note:Selected listed financial institutions

 If tax under this Division would, but for this section, become payable by a person when the person is a selected listed financial institution, that tax is not payable unless it is an amount of tax that

  • (a) is prescribed for the purposes of paragraph (a) of the description of F in subsection 225.2(2); or

  • (b) is in respect of property or a service brought into a participating province, or acquired, otherwise than for consumption, use or supply in the course of an endeavour (as defined in subsection 141.01(1)) of the person.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1997, c. 10, s. 204
  • 2000, c. 30, s. 47
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