Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 179(4)(c)(iii)(A)

E-15 — Excise Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to 2017-12-15 View Source

    except if clause (B) applies, to have acquired, at that time, physical possession of the property, under the agreement referred to in paragraph (a), for the purpose of making a taxable supply in Canada to the non-resident person of a commercial service in respect of the property that is not a storage service, or