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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. 2012-06-29 to present available View Source

    Payment of the tax imposed by virtue of section 6 may be deferred in the case of automobiles imported by persons who manufacture automobiles in Canada until such time as the imported automobiles are sold in Canada by those persons.