Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(5)(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
    for the registrantpurposes shallof bethis Part, the particular taxable supply is deemed to have transferredbeen physicalmade possessionoutside of the property to that person at that time and that person shall be deemed to have acquired physical possession of the property at that time, andCanada,
    Full text

    for the purposes of this Part, the particular taxable supply is deemed to have been made outside of Canada,

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

    the registrant shall be deemed to have transferred physical possession of the property to that person at that time and that person shall be deemed to have acquired physical possession of the property at that time, and