Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 179(8)(f)

E-15 — Excise Tax Act · 1 version · 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

    that acquisition of physical possession of the property is deemed to have occurred at the particular time and at the place where the property is delivered or made available to the lessee under the agreement for the particular taxable supply.