Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(6)(a)

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
    isif, aunder carrierthe whoagreement with the bailee for storing or shipping the property, the bailee is acquiringrequired to transfer physical possession of the property forto another person, other than the soleregistrant, purposethat ofis shippingnamed at the property,particular ortime in the agreement,
    Full text

    if, under the agreement with the bailee for storing or shipping the property, the bailee is required to transfer physical possession of the property to another person, other than the registrant, that is named at the particular time in the agreement,

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

    is a carrier who is acquiring physical possession of the property for the sole purpose of shipping the property, or