Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 179(4)(d)

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
    if anothersubparagraph registrant(a)(i) so retains physical possession ofapplies, the propertytaxable aftersupply referred to in that time,subparagraph is deemed to have been made outside Canada.
    Full text

    if subparagraph (a)(i) applies, the taxable supply referred to in that subparagraph is deemed to have been made outside Canada.

  2. 2017-12-14 to 2017-12-15 View Source
    whereif another registrant so retains physical possession of the property after that time, the particular registrant shall be deemed to have transferred physical possession of the property at that time to the other registrant and the other registrant shall be deemed to have acquired physical possession of the property at that time for the purpose referred to in paragraph (b).
    Full text

    if another registrant so retains physical possession of the property after that time,

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

    where another registrant so retains physical possession of the property after that time, the particular registrant shall be deemed to have transferred physical possession of the property at that time to the other registrant and the other registrant shall be deemed to have acquired physical possession of the property at that time for the purpose referred to in paragraph (b).