Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(2)(c)(iii)

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
    acknowledgesif the particular property is not property of a person that is resident in Canada, for the consignee,purpose onof takingmaking physicala possessiontaxable supply in Canada of a commercial service in respect of the property,particular is assuming liabilityproperty to paya ornon-resident remit any amountperson that is ornot mayregistered becomeunder payableSubdivision orD remittableof byDivision V and is not a consumer of the consigneeparticular property, or
    Full text

    if the particular property is not 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 particular property to a non-resident person that is not registered under Subdivision D of Division V and is not a consumer of the particular property, or

  2. 2017-12-14 to 2017-12-15 View Source

    acknowledges that the consignee, on taking physical possession of the property, is assuming liability to pay or remit any amount that is or may become payable or remittable by the consignee