Versions of s. 184(7)(d)(i)(A)

E-15 — Excise Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

the property was last held by the person in a participating province before being transferred to the insurer, the property was so transferred before the day that is three years after the harmonization date for that province and the particular supply is either made outside Canada or is a zero-rated supply, or

Full text

the property was last held by the person in a participating province before being transferred to the insurer, the property was so transferred before the day that is three years after the harmonization date for that province and the particular supply is either made outside Canada or is a zero-rated supply, or
2010-07-01 to 2017-12-14 View Source

the property was last held by the person in a participating province before being transferred to the insurer, the property was so transferred before the day that is three years after the ~~implementation~~harmonization date for that province ~~(as defined in section 348)~~ and the particular supply is either made outside Canada or is a zero-rated supply, or

Full text

the property was last held by the person in a participating province before being transferred to the insurer, the property was so transferred before the day that is three years after the harmonization date for that province and the particular supply is either made outside Canada or is a zero-rated supply, or
2003-01-01 to 2010-07-01 View Source

the property was last held by the person in a participating province before being transferred to the insurer, the property was so transferred before the day that is three years after the implementation date for that province (as defined in section 348) and the particular supply is either made outside Canada or is a zero-rated supply, or