Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(1)(a)(i)

E-15 — Excise Tax Act · 3 versions · View current text

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

  1. 2017-12-15 to present available View Source
    makes a taxable supply in Canada of particular tangible personal property by way of sale,sale orto a taxable supply in Canada of a service of manufacturing or producing tangible personal property, to the non-resident person, or acquires physical possession of tangible personal property (other than property of a person that is residentnot inregistered Canada)under forSubdivision the purposeD of makingDivision a taxable supply in Canada of a commercial service in respect of the property to the non-resident person, andV,
    Full text

    makes a taxable supply in Canada of particular tangible personal property by way of sale to a non-resident person that is not registered under Subdivision D of Division V,

  2. 2017-12-14 to 2017-12-15 View Source
    makes a taxable supply in Canada of tangible personal property by way of sale, or a taxable supply in Canada of a service of manufacturing or producing tangible personal property, to the non-resident person, or acquires physical possession of tangible personal property (other than property of a person whothat is resident in Canada or is registered under Subdivision d of Division V)Canada) for the purpose of making a taxable supply in Canada of a commercial service in respect of the property to the non-resident person, and
    Full text

    makes a taxable supply in Canada of tangible personal property by way of sale, or a taxable supply in Canada of a service of manufacturing or producing tangible personal property, to the non-resident person, or acquires physical possession of tangible personal property (other than property of a person that is resident in Canada) for the purpose of making a taxable supply in Canada of a commercial service in respect of the property to the non-resident person, and

  3. 2003-01-01 to 2017-12-14 View Source

    makes a taxable supply in Canada of tangible personal property by way of sale, or a taxable supply in Canada of a service of manufacturing or producing tangible personal property, to the non-resident person, or acquires physical possession of tangible personal property (other than property of a person who is resident in Canada or is registered under Subdivision d of Division V) for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person, and