Hyperlawhypertext legal database Excise Tax Act

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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

    goods for use directly in a water distribution, sewerage or drainage system; goods used in the construction of a building, or that part of a building, used exclusively to house machinery and apparatus for use directly in a water distribution, sewerage or drainage system; chemicals for use in the treatment of water or sewage in a water distribution, sewerage or drainage system; and, for the purposes of this exemption, any agency operating a water distribution, sewerage or drainage system for or on behalf of a municipality may be declared by the Minister to be a municipality;