Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Excise Tax Act

Version of section 166 from 2004-05-14 to 2024-05-01:

Marginal note:Supply by small supplier not a registrant

 If a person makes a taxable supply and the consideration or a part of it for the supply becomes due, or is paid before it becomes due, at a time when the person is a small supplier who is not a registrant, that consideration or part, as the case may be, shall not be included in calculating the tax payable in respect of the supply except if the supply is

  • (a) a supply by way of sale of real property;

  • (b) a supply by way of sale of personal property by a municipality that is capital property of the municipality; or

  • (c) a supply by way of sale of designated municipal property of a person designated to be a municipality for the purposes of section 259 that is capital property of the person.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 2004, c. 22, s. 31

Date modified: