← Historical versions

Versions of s. 179(2.1)(e)(ii)

E-15 — Excise Tax Act · 1 version

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

  1. 2017-12-14 to 2017-12-15 View Source

    a particular person, other than the registrant, that is registered under Subdivision D of Division V makes a taxable supply by way of sale of the property to the consignee before the particular time, the consignee is acquiring physical possession of the property at the particular time as the recipient of that taxable supply, and the registrant retains a certificate that