Hyperlawhypertext legal database Excise Tax Act

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Versions of (b)

E-15 — Excise Tax Act · 1 version

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

  1. 2003-01-01 to 2018-06-21 View Source

    immediately after the earlier of the time ownership of the building, part or interest is transferred to the purchaser and the time possession thereof is transferred to the purchaser under the agreement for the supply, the purchaser is a recipient described in subparagraph 7(a)(i) of an exempt supply, described by paragraph 7(a), of the land included in the complex.