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Versions of s. 179(4)(d)(i)(B)(I)

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

    except if subclause (II) applies, to have acquired, at that time, physical possession of the property, under an agreement between the other registrant and the non-resident person, for the purpose of making a taxable supply in Canada to the non-resident person of a commercial service in respect of the property that is not a storage service, or