Versions of s. 179(5)(d)(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.

2017-12-15 to present available View Source

~~where~~if ~~the~~any ~~bailee~~of issubparagraphs ~~not a carrier~~(b)(ii) to ~~whom~~(iv) physical possession of the property has been transferred for the sole purpose of shipping the property and the bailee, at a particular time before the time the consignee becomes identified, gives the registrant a certificate of the bailee described in paragraph (2)(c), the registrant shall be deemed to have transferred physical possession of the property to the bailee at the particular time and the bailee shall be deemed to have acquired physical possession of the property at the particular time for the purpose of making a supply of a commercial service in respect of the property to the owner of the property under an agreement with the owner, andapplies,

Full text

if any of subparagraphs (b)(ii) to (iv) applies,
2003-01-01 to 2017-12-15 View Source

where the bailee is not a carrier to whom physical possession of the property has been transferred for the sole purpose of shipping the property and the bailee, at a particular time before the time the consignee becomes identified, gives the registrant a certificate of the bailee described in paragraph (2)(c), the registrant shall be deemed to have transferred physical possession of the property to the bailee at the particular time and the bailee shall be deemed to have acquired physical possession of the property at the particular time for the purpose of making a supply of a commercial service in respect of the property to the owner of the property under an agreement with the owner, and