Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 179(4)(c)

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
    ifparagraphs (1)(d) to (g) do not apply to the particulartaxable registrantsupply soreferred retainsto physicalin possessionsubparagraph of(a)(i) or the propertyacquisition afterreferred thatto time,in subparagraph (a)(ii), as the case may be, and
    Full text

    paragraphs (1)(d) to (g) do not apply to the taxable supply referred to in subparagraph (a)(i) or the acquisition referred to in subparagraph (a)(ii), as the case may be, and

  2. 2017-12-14 to 2017-12-15 View Source
    whereif the particular registrant so retains physical possession of the property after that time, the particular registrant shall be deemed to have transferred physical possession of the property at that time to another registrant and to have obtained a certificate of the other registrant described in paragraph (2)(c) and to have acquired physical possession of the property at that time for the purpose referred to in paragraph (b), and
    Full text

    if the particular registrant so retains physical possession of the property after that time,

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

    where the particular registrant so retains physical possession of the property after that time, the particular registrant shall be deemed to have transferred physical possession of the property at that time to another registrant and to have obtained a certificate of the other registrant described in paragraph (2)(c) and to have acquired physical possession of the property at that time for the purpose referred to in paragraph (b), and