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Versions of s. 179(3)(b)

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
    the non-residenttransfer referred to in paragraph (1)(b) of physical possession of the particular property is to a person (in this subsection referred to as the “consignee”) that is not aentitled, consumerunder ofsubsection the(2), propertyto orgive service supplied byto the registrant undera thecertificate agreement,described andin paragraph (2)(d) in respect of that transfer,
    Full text

    the transfer referred to in paragraph (1)(b) of physical possession of the particular property is to a person (in this subsection referred to as the “consignee”) that is not entitled, under subsection (2), to give to the registrant a certificate described in paragraph (2)(d) in respect of that transfer,

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

    the non-resident person is not a consumer of the property or service supplied by the registrant under the agreement, and