Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(5)(a)

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
    thea baileeparticular registrant makes a particular taxable supply in Canada of particular tangible personal property by way of sale to a particular non-resident person that is not registered under Subdivision D of Division V and is not a carrier to whom physical possessionconsumer of the property has been transferred solely for the purpose of shipping theparticular property, orand
    Full text

    a particular registrant makes a particular taxable supply in Canada of particular tangible personal property by way of sale to a particular non-resident person that is not registered under Subdivision D of Division V and is not a consumer of the particular property, and

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

    the bailee is a carrier to whom physical possession of the property has been transferred solely for the purpose of shipping the property, or