← Historical versions

Versions of s. 179(2)(b.1)(iii)

E-15 — Excise Tax Act · 1 version

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

  1. 2017-12-14 to 2017-12-15 View Source

    if the property is not property of a person that is resident in Canada, for the purpose of making a taxable supply in Canada of a commercial service in respect of the property to any non-resident person that is not registered under Subdivision D of Division V and is not a consumer of the commercial service, or