Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(5)(d)(i)(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
    where the baileecertificate is not a carrierdeemed to whom physical possession of the property has been transferred for the sole purpose of shipping the property, the time the bailee gives the registrantbe a certificate of the bailee described in paragraph (2)(c),(2)(d) in respect of the transfer referred to in clause (A) and the acquisition referred to in clause (B),
    Full text

    the certificate is deemed to be a certificate described in paragraph (2)(d) in respect of the transfer referred to in clause (A) and the acquisition referred to in clause (B),

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

    where the bailee is not a carrier to whom physical possession of the property has been transferred for the sole purpose of shipping the property, the time the bailee gives the registrant a certificate of the bailee described in paragraph (2)(c),