Hyperlawhypertext legal database Excise Tax Act

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

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. 2017-12-15 to present available View Source
    atmakes anya timetaxable causessupply physicalin possessionCanada of thea service of manufacturing or producing particular tangible personal property to be transferred, at a place in Canada, to a thirdnon-resident person (inthat thisis subsectionnot referredregistered tounder asSubdivision theD “consignee”)of orDivision to the non-resident person, andV,
    Full text

    makes a taxable supply in Canada of a service of manufacturing or producing particular tangible personal property to a non-resident person that is not registered under Subdivision D of Division V,

  2. 2003-01-01 to 2017-12-15 View Source

    at any time causes physical possession of the property to be transferred, at a place in Canada, to a third person (in this subsection referred to as the “consignee”) or to the non-resident person, and