Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(3)(c)(ii)(A)

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
    theis registrant causes physical possession of the property to be transferred at a place in Canadagiven to the non-residentregistrant personby the particular person, or anyby otherthe personconsignee (eachprovided that the consignee is registered under Subdivision D of whomDivision is referred to in this subparagraph as the “exporter”) for export,V,
    Full text

    is given to the registrant by the particular person, or by the consignee provided that the consignee is registered under Subdivision D of Division V,

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

    the registrant causes physical possession of the property to be transferred at a place in Canada to the non-resident person or any other person (each of whom is referred to in this subparagraph as the “exporter”) for export,