Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 118(4)

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

    Where a person is a manufacturer or producer who has, after October 1989, entered into a contract referred to in subparagraph 50(1)(a)(ii) in respect of the sale of goods of the person’s manufacture or production and the goods have not been delivered to the purchaser, and the property therein has not passed to the purchaser, before 1991,