← Historical versions

Versions of s. 179(5)(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 baileeparticular registrant or another registrant has not,physical possession of the particular property at orthe beforeparticular thattime time,at givenwhich the registrantparticular aproperty certificateis describeddelivered inor paragraphmade (2)(c),available to the particular non-resident person under the agreement for the particular taxable supply and retains physical possession of the particular property after the particular time
    Full text

    the particular registrant or another registrant has physical possession of the particular property at the particular time at which the particular property is delivered or made available to the particular non-resident person under the agreement for the particular taxable supply and retains physical possession of the particular property after the particular time

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

    the bailee has not, at or before that time, given the registrant a certificate described in paragraph (2)(c),