Hyperlawhypertext legal database Excise Tax Act

← Historical versions

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

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
    if the propertycertificate hasis not been acquiredgiven by the non-residentconsignee, person or any owner ofstates the propertyconsignee’s for consumption, use or supply in Canada at any time after physical possession of the property is transferred to the exportername and beforeregistration thenumber propertyassigned isunder exported,section 241, and
    Full text

    if the certificate is given by the consignee, states the consignee’s name and registration number assigned under section 241, and

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

    the property has not been acquired by the non-resident person or any owner of the property for consumption, use or supply in Canada at any time after physical possession of the property is transferred to the exporter and before the property is exported,