Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 337(5)

E-15 — Excise Tax Act · 1 version · View current text

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

  1. 2003-01-01 to present available View Source

    Except where subsection (4) applies, where a taxable supply of tangible personal property by way of sale is made, any consideration (other than an instalment payable under a contract in respect of which subsection 118(3) or (4) applies) that becomes due or is paid, without becoming due, after August 1990 and before 1991 for property that is not delivered to the recipient and ownership of which is not transferred to the recipient before 1991 shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.