Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 217, definition “imported taxable supply”, para (b.1)

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. 2017-12-15 to present available View Source
    a taxable supply (other than a zero-rated or prescribed supply) of tangible personal property made by way of sale at a particular time by a non-resident person whothat is not registered under Subdivision dD of Division V to a particular recipient whothat is residenta inregistrant Canada, whereif
    Full text

    a taxable supply (other than a zero-rated or prescribed supply) of tangible personal property made by way of sale at a particular time by a non-resident person that is not registered under Subdivision D of Division V to a recipient that is a registrant if

  2. 2010-07-12 to 2017-12-15 View Source

    a taxable supply (other than a zero-rated or prescribed supply) of tangible personal property made at a particular time by a non-resident person who is not registered under Subdivision d of Division V to a particular recipient who is resident in Canada, where