Statute
Section 144 — Excise Tax Act: Supply before release
Text of the provision Official document
For the purposes of this Part, a supply of goods that have been imported in compliance with the Customs Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods, but have not been released before the goods are delivered or made available in Canada to the recipient of the supply, shall be deemed to be made outside Canada.
Official source: laws-lois.justice.gc.ca
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