Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 177(1.3)(a)

E-15 — Excise Tax Act · 2 versions · View current text

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

  1. 2007-06-22 to present available View Source
    a registrant (in this subsection referred to as the “auctioneer”), on a particular day, makes a particular supply by auction of prescribed property on behalf of another registrant (in this subsection referred to as the “principal”) and, but for subsection (1.2), that supply would be a taxable supply made by the principal,
    Full text

    a registrant (in this subsection referred to as the “auctioneer”), on a particular day, makes a particular supply by auction of prescribed property on behalf of another registrant (in this subsection referred to as the “principal”) and, but for subsection (1.2), that supply would be a taxable supply made by the principal,

  2. 2003-01-01 to 2007-06-22 View Source

    a registrant (in this subsection referred to as the “auctioneer”), on a particular day, makes a particular supply by auction of prescribed property on behalf of another registrant (in this subsection referred to as the “principal”) and, but for subsection (1.2), that supply would be a taxable supply made by the principal,