Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(5)(d)(i)(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 timeother registrant is deemed to have acquired, at the baileeparticular transferstime, physical possession of the particular property for the purpose of making a taxable supply in Canada to the registrant,particular non-resident person of a commercial service in respect of the particular property that is not a storage service, and
    Full text

    the other registrant is deemed to have acquired, at the particular time, physical possession of the particular property for the purpose of making a taxable supply in Canada to the particular non-resident person of a commercial service in respect of the particular property that is not a storage service, and

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

    the time the bailee transfers physical possession of the property to the registrant, and