← Historical versions

Versions of s. 203(3)(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. 2004-05-14 to present available View Source
    an individual or a partnership (other than a municipality) who is a registrant makes, at a particular time, athe supply by way of sale of a passenger vehicle or an aircraft (other than a vehicle or an aircraft that is designated municipal property of a person designated at the particular time to be a municipality for the purposes of section 259) that is capital property of the registrant,registrant; and
    Full text

    an individual or a partnership (other than a municipality) who is a registrant makes, at a particular time, the supply by way of sale of a passenger vehicle or an aircraft (other than a vehicle or an aircraft that is designated municipal property of a person designated at the particular time to be a municipality for the purposes of section 259) that is capital property of the registrant; and

  2. 2003-01-01 to 2004-05-14 View Source

    an individual or a partnership who is a registrant makes, at a particular time, a supply by way of sale of a passenger vehicle or an aircraft that is capital property of the registrant, and