Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of (c)

E-15 — Excise Tax Act · 2 versions

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

  1. 2005-12-12 to 2018-06-21 View Source
    towhere the extentpolicy thatis anya partpolicy in respect of thereal particularproperty, amountit is paid by one of the several carriers (in this paragraph referredrelates to asproperty thesituated “firstoutside carrier”) to another of the several carriers, the first carrier shall be deemed to be the recipient of freight transportation services supplied by the other carriers in relation to the continuous freight movement and, to the same extent, the other carriers shall be deemed to have supplied those freight transportation services to the first carrierCanada; and not to the shipper or consignee.
    Full text

    where the policy is a policy in respect of real property, it relates to property situated outside Canada; and

  2. 2003-01-01 to 2005-12-12 View Source

    to the extent that any part of the particular amount is paid by one of the several carriers (in this paragraph referred to as the “first carrier”) to another of the several carriers, the first carrier shall be deemed to be the recipient of freight transportation services supplied by the other carriers in relation to the continuous freight movement and, to the same extent, the other carriers shall be deemed to have supplied those freight transportation services to the first carrier and not to the shipper or consignee.