← Historical versions

Versions of s. 153(4.4)(a)

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. 2003-01-01 to present available View Source

    the supplier and lessee are deemed to have, at that time, entered into a subsequent lease in respect of the original leaseback agreement; and