Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 2(1), definition “foreign duty free shop”

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. 2016-07-01 to present available View Source
    foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country; (boutique hors taxes à l’étranger)
    Full text

    foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country; (boutique hors taxes à l’étranger)

  2. 2003-01-01 to 2016-07-01 View Source

    foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country;