Versions of s. 196(2)

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.

2010-07-01 to present available View Source

For the purposes of this Part, ~~where~~if a person at any time brings capital property of the person into a particular participating province from ~~a non-participating~~another province and the person was using the property to a particular extent in a particular way immediately after the property or a portion ~~thereof~~of the property was last ~~acquired~~acquired, imported or ~~imported~~brought into a participating province by the person, the person is deemed to bring it into the particular participating province for use to the particular extent in the particular way.

Full text

For the purposes of this Part, if a person at any time brings capital property of the person into a particular participating province from another province and the person was using the property to a particular extent in a particular way immediately after the property or a portion of the property was last acquired, imported or brought into a participating province by the person, the person is deemed to bring it into the particular participating province for use to the particular extent in the particular way.
2003-01-01 to 2010-07-01 View Source

For the purposes of this Part, where a person at any time brings capital property of the person into a participating province from a non-participating province and the person was using the property to a particular extent in a particular way immediately after the property or a portion thereof was last acquired or imported by the person, the person is deemed to bring it into the participating province for use to the particular extent in the particular way.