Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 179(1)(d)

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
    where the registrant is deemed to have made a particular taxable supply of a service referred to in subparagraph (a)(i) in respectCanada of the particular property to the non-resident person,person except inand the casenon-resident of a supply of a service of storing or shipping the property, the registrantperson is deemed not to have madereceived thatthe particular taxable supply offrom the service.registrant,
    Full text

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

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

    where the registrant made a supply of a service referred to in subparagraph (a)(i) in respect of the property to the non-resident person, except in the case of a supply of a service of storing or shipping the property, the registrant is deemed not to have made that supply of the service.