Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 349(3)

E-15 — Excise Tax Act · 1 version · View current text

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

  1. 2003-01-01 to present available View Source

    Subject to Subdivision C, where a province is a participating province, sections 212.1 and 220.07 and the provisions of this Part (other than Division IX) relating to tax under those sections apply to tangible personal property, a mobile home that is not affixed to land and a floating home imported by a person on or after the implementation date for that province and to such property that is imported by a person before that day and that is accounted for under subsection 32(1), (2) or (5) of the Customs Act on or after that day.