Statute
Section 14 — Excise Tax Act: When and by whom tax payable
Text of the provision Official document
The tax on each amount paid or payable in Canada for transportation of a person by air is payable at the time when the amount is so paid or becomes payable and in any case prior to the provision of the transportation;
and by the person making the payment.
Official source: laws-lois.justice.gc.ca
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