Full text
an acquisition by a registrant of physical possession of particular tangible personal property that is referred to in subparagraph (1)(a)(iv),
an acquisition by a registrant of physical possession of particular tangible personal property that is referred to in subparagraph (1)(a)(iv),
causes physical possession of the property to be transferred, at a place in Canada, to a third person (in this subsection referred to as the “consignee”) who is registered under Subdivision d of Division V,