Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 179(5)(c)(ii)

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
    if any of subparagraphs (b)(i) to (iv) applies, the particular registrant shall beis deemed notfor tothe have transferred physical possessionpurposes of thethis property to the bailee and the bailee shall be deemed not to have acquired physical possession of the property, andsection
    Full text

    if any of subparagraphs (b)(i) to (iv) applies, the particular registrant is deemed for the purposes of this section

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

    the registrant shall be deemed not to have transferred physical possession of the property to the bailee and the bailee shall be deemed not to have acquired physical possession of the property, and