Hyperlawhypertext legal database Excise Tax Act

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E-15 — Excise Tax Act · 1 version · View current text

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

  1. 2018-06-21 to present available View Source

    A supply of property or a service (other than a supply of real property by way of sale) made to 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, where the property or service is acquired by the person for consumption, use or supply