Hyperlawhypertext legal database Excise Tax Act

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Versions of (a)

E-15 — Excise Tax Act · 2 versions

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

  1. 2005-12-12 to 2018-06-21 View Source
    the particularorigin carrieror is deemed to have made a supplytermination of a freight transportation service, having the same destination as the continuous freightjourney movement,is tooutside the shipperCanada, or consignee, as the case may be, for consideration equal to the particular amount, whether the particular amount includes an amount paid to the particular carrier as agent of any of the other several carriers;
    Full text

    the origin or termination of the continuous journey is outside Canada, or

  2. 2003-01-01 to 2005-12-12 View Source

    the particular carrier is deemed to have made a supply of a freight transportation service, having the same destination as the continuous freight movement, to the shipper or consignee, as the case may be, for consideration equal to the particular amount, whether the particular amount includes an amount paid to the particular carrier as agent of any of the other several carriers;