Versions of s. 261.1(1)(a)
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a supply by way of sale of property that is tangible personal property (other than property included in any of paragraphs 252(1)(a) to (c)), a mobile home or a floating home is made in a particular participating province to a person who is resident in Canada and who, in the case of property other than a specified motor vehicle, is not a consumer resident in a participating province,