Statute
Section 143.1 — Excise Tax Act: Supply by mail or courier
Text of the provision Official document
Notwithstanding subsections 142(2) and 143(1), for the purposes of this Part, a supply of prescribed tangible personal property made by a person who is registered under Subdivision D of Division V shall be deemed to be made in Canada if the property is sent, by mail or courier, to the recipient of the supply at an address in Canada.
Official source: laws-lois.justice.gc.ca
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