Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 217, definition “imported taxable supply”, para (b)(ii)

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.

  1. 2019-06-21 to present available View Source
    the recipient is not acquiring the property for consumption, use or supply exclusively in the course of its commercial activities or the property is a passenger vehicle that the recipient is acquiring for use in Canada as capital property in its commercial activities and that has a capital cost to the recipient exceeding the amount deemed under paragraphany of paragraphs 13(7)(g) orto (h)(i) of the Income Tax Act to be the capital cost of the vehicle to the recipient for the purposes of section 13 of that Act;
    Full text

    the recipient is not acquiring the property for consumption, use or supply exclusively in the course of its commercial activities or the property is a passenger vehicle that the recipient is acquiring for use in Canada as capital property in its commercial activities and that has a capital cost to the recipient exceeding the amount deemed under any of paragraphs 13(7)(g) to (i) of the Income Tax Act to be the capital cost of the vehicle to the recipient for the purposes of section 13 of that Act;

  2. 2017-12-15 to 2019-06-21 View Source
    the recipient givesis not acquiring the otherproperty registrantfor consumption, use or supply exclusively in the course of its commercial activities or the property is a certificatepassenger vehicle that the recipient is acquiring for use in Canada as capital property in its commercial activities and that has a capital cost to the recipient exceeding the amount deemed under paragraph 13(7)(g) or (h) of the Income Tax Act to be the capital cost of the vehicle to the recipient describedfor inthe paragraphpurposes 179(2)(c),of andsection 13 of that Act;
    Full text

    the recipient is not acquiring the property for consumption, use or supply exclusively in the course of its commercial activities or the property is a passenger vehicle that the recipient is acquiring for use in Canada as capital property in its commercial activities and that has a capital cost to the recipient exceeding the amount deemed under paragraph 13(7)(g) or (h) of the Income Tax Act to be the capital cost of the vehicle to the recipient for the purposes of section 13 of that Act;

  3. 2010-07-12 to 2017-12-15 View Source

    the recipient gives the other registrant a certificate of the recipient described in paragraph 179(2)(c), and