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Excise Tax Act

Version of section 220.04 from 2009-12-15 to 2024-03-06:


Marginal note:Selected listed financial institutions

 If tax under this Division would, in the absence of this section, become payable by a person when the person is a selected listed financial institution, that tax is not payable unless it is a prescribed amount of tax.

  • [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
  • 2009, c. 32, s. 16

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