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Excise Tax Act

Version of section 143 from 2021-07-01 to 2024-05-28:


Marginal note:Supply by non-resident

  •  (1) For the purposes of this Part, a supply of personal property or a service made in Canada by a non-resident person shall be deemed to be made outside Canada, unless

    • (a) the supply is made in the course of a business carried on in Canada;

    • (b) at the time the supply is made, the person is registered under Subdivision D of Division V;

    • (b.1) the supply is a qualifying tangible personal property supply (as defined in subsection 211.1(1)) and the person is required under section 211.22 to be registered under Subdivision D of Division V at the time the supply is made; or

    • (c) the supply is the supply of an admission in respect of a place of amusement, a seminar, an activity or an event where the non-resident person did not acquire the admission from another person.

  • (2) [Repealed, 1993, c. 27, s. 20]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1993, c. 27, s. 20
  • 2021, c. 23, s. 102

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