Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of 9

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 2007-06-22 View Source
    A supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of awhich freight transportation service in respect of the transportation of tangible personal property fromis a placezero-rated outside Canada to another place outside Canada.supply.
    Full text

    A supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of which is a zero-rated supply.

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

    A supply of a freight transportation service in respect of the transportation of tangible personal property from a place outside Canada to another place outside Canada.