Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 217, definition “imported taxable supply”, para (b.1)(i)

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
    the property is delivered or made available in Canada to the particular recipient andacquires thephysical particularpossession recipient is not a registrant who is acquiringof the property exclusively for consumption, use or supply inas the courserecipient of commercialanother activitiessupply of the recipient,property made by way of lease, licence or similar arrangement and either
    Full text

    the recipient acquires physical possession of the property as the recipient of another supply of the property made by way of lease, licence or similar arrangement and either

  2. 2010-07-12 to 2017-12-15 View Source

    the property is delivered or made available in Canada to the particular recipient and the particular recipient is not a registrant who is acquiring the property exclusively for consumption, use or supply in the course of commercial activities of the recipient, and