← Historical versions

Versions of 21

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. 2014-12-16 to 2018-06-21 View Source
    A supply made to a non-resident person who is not registered under Subdivision d of Division V of Part IX of the Act of a service of testing or inspecting tangible personal property that is imported or acquired in Canada for the sole purpose of having the service performed and that is to be destroyed or discarded in the course of providing, or on completion of, the service.
    Full text

    A supply made to a non-resident person who is not registered under Subdivision d of Division V of Part IX of the Act of a service of testing or inspecting tangible personal property that is imported or acquired in Canada for the sole purpose of having the service performed and that is to be destroyed or discarded in the course of providing, or on completion of, the service.

  2. 2007-06-22 to 2014-06-19 View Source

    A supply made to a non-resident person who is not registered under Subdivision d of Division V of Part IX of the Act of a service of testing or inspecting tangible personal property that is imported or acquired in Canada for the sole purpose of having the service performed and that is to be destroyed or discarded in the course of providing, or on completion of, the service.