Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 179(1)(b)

E-15 — Excise Tax Act · 2 versions · View current text

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

  1. 2017-12-15 to present available View Source
    the non-residentregistrant, person is notat a consumerparticular time, causes physical possession of the particular property to be transferred, at a place in Canada, to a third person (in this subsection referred to as the “consignee”) or service supplied byto the registrantnon-resident underperson, the agreement,and
    Full text

    the registrant, at a particular time, causes physical possession of the particular property to be transferred, at a place in Canada, to a third person (in this subsection referred to as the “consignee”) or to the non-resident person, and

  2. 2003-01-01 to 2017-12-15 View Source

    the non-resident person is not a consumer of the property or service supplied by the registrant under the agreement,