← Historical versions

Versions of s. 179(1)(c)

E-15 — Excise Tax Act · 3 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 registrant is deemed to have made a taxable supply in Canada of the property to the non-resident person and the non-resident person is deemednot toa haveconsumer received that supply fromof the registrant,particular property,
    Full text

    the non-resident person is not a consumer of the particular property,

  2. 2017-12-14 to 2017-12-15 View Source
    the registrant is deemed to have made a taxable supply in Canada of the property to the non-resident person,person and the non-resident person is deemed to have received that supply from the registrant, a taxable supply of the property,
    Full text

    the registrant is deemed to have made a taxable supply in Canada of the property to the non-resident person and the non-resident person is deemed to have received that supply from the registrant,

  3. 2003-01-01 to 2017-12-14 View Source

    the registrant is deemed to have made to the non-resident person, and the non-resident person is deemed to have received from the registrant, a taxable supply of the property,