Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(2)(c)(ii)

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
    acknowledgesfor the purpose of making a taxable supply in Canada of a service of manufacturing or producing other tangible personal property to a non-resident person that theis consigneenot registered under Subdivision D of Division V and is acquiringnot physicala possessionconsumer of the propertyother asproperty, if the recipientparticular of a supply referred to in subparagraph (b.1)(i) or for a purpose referred to in any of subparagraphs (b.1)(ii) to (iv), andproperty
    Full text

    for the purpose of making a taxable supply in Canada of a service of manufacturing or producing other tangible personal property to a non-resident person that is not registered under Subdivision D of Division V and is not a consumer of the other property, if the particular property

  2. 2017-12-14 to 2017-12-15 View Source
    acknowledges that the consignee,consignee onis takingacquiring physical possession of the property,property isas assumingthe liabilityrecipient of a supply referred to payin subparagraph (b.1)(i) or remitfor a purpose referred to in any amount that is or may become payable or remittable by the consignee under subsection (1) or Division IV in respect of thesubparagraphs property,(b.1)(ii) to (iv), and
    Full text

    acknowledges that the consignee is acquiring physical possession of the property as the recipient of a supply referred to in subparagraph (b.1)(i) or for a purpose referred to in any of subparagraphs (b.1)(ii) to (iv), and

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

    acknowledges that the consignee, on taking physical possession of the property, is assuming liability to pay or remit any amount that is or may become payable or remittable by the consignee under subsection (1) or Division IV in respect of the property,