Section 143 — Excise Tax Act: Supply by non-resident

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 the supply is made in the course of a business carried on in Canada; at the time the supply is made, the person is registered under Subdivision D of Division V; 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 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. [Repealed, 1993, c. 27, s. 20]