Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(3)(c)(i)

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
    the registrantparticular causesproperty physicalis, possessionimmediately after the particular time referred to in paragraph (1)(b), property of thea property to be transferred to aparticular person atthat ais placeregistered outsideunder CanadaSubdivision orD toof aDivision carrier,V orand that is neither the registrant mailsnor the property, for exportconsignee, and deliverythe toregistrant retains a personcertificate at a place outside Canada, orthat
    Full text

    the particular property is, immediately after the particular time referred to in paragraph (1)(b), property of a particular person that is registered under Subdivision D of Division V and that is neither the registrant nor the consignee, and the registrant retains a certificate that

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

    the registrant causes physical possession of the property to be transferred to a person at a place outside Canada or to a carrier, or the registrant mails the property, for export and delivery to a person at a place outside Canada, or