← Historical versions

Versions of s. 70.1(3)(a)

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

    the person had possession of the goods in Canada at the end of 1990 and was not a registrant on January 1, 1991; or