← Historical versions

Versions of 12

E-15 — Excise Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2003-01-01 to 2005-12-12 View Source

    A supply of a service of acting as an agent for a non-resident person who is not registered under Subdivision d of Division V of Part IX of the Act at the time the supply is made, to the extent that the service is in respect of a supply to that person of a freight transportation service that is included in section 6, 7, 8, 9 or 10.