Versions of s. 212.1(3)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2012-06-29 to present available View Source

~~Tax~~Paragraph ~~under subsection (2)~~(2)(b) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.

Full text

Paragraph (2)(b) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.
2003-01-01 to 2012-06-29 View Source

Tax under subsection (2) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.