Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 179(6)

E-15 — Excise Tax Act · 3 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 purposes of this section, section 180 and the definition imported taxable supply in section 217, if a non-residentregistrant personat thata isparticular not registered under Subdivision D of Division Vtime transfers physical possession of tangible personal property to a bailee that is a registrantsolely for the sole purpose of storing or shipping the property and if the bailee does not, at or before the particular time, give to the registrant a certificate described in paragraph (2)(d) in respect of the transfer of physical possession of the property, the following rules apply:
    Full text

    For the purposes of this section, section 180 and the definition imported taxable supply in section 217, if a registrant at a particular time transfers physical possession of tangible personal property to a bailee solely for the purpose of storing or shipping the property and if the bailee does not, at or before the particular time, give to the registrant a certificate described in paragraph (2)(d) in respect of the transfer of physical possession of the property, the following rules apply:

  2. 2017-12-14 to 2017-12-15 View Source
    For the purposes of this section, section 180 and paragraph (b) of the definition imported taxable supply in section 217, whereif a non-resident person whothat is not registered under Subdivision dD of Division V transfers physical possession of tangible personal property to a bailee whothat is a registrant for the sole purpose of storing or shipping the property and the bailee
    Full text

    For the purposes of this section, section 180 and the definition imported taxable supply in section 217, if a non-resident person that is not registered under Subdivision D of Division V transfers physical possession of tangible personal property to a bailee that is a registrant for the sole purpose of storing or shipping the property and the bailee

  3. 2003-01-01 to 2017-12-14 View Source

    For the purposes of this section, section 180 and paragraph (b) of the definition imported taxable supply in section 217, where a non-resident person who is not registered under Subdivision d of Division V transfers physical possession of tangible personal property to a bailee who is a registrant for the sole purpose of storing or shipping the property and the bailee