Section 144.01 — Excise Tax Act: Property in transit

For the purposes of this Part (other than sections 4, 15.3 and 15.4 of Part V of Schedule VI), if a continuous transmission commodity is transported by means of a wire, pipeline or other conduit outside Canada in the course of, and solely for the purpose of, being delivered by that means from a place in Canada to another place in Canada, in Canada in the course of, and solely for the purpose of, being delivered by that means from a place outside Canada to another place outside Canada, from a place in Canada to a place outside Canada where it is stored or taken up as surplus for a period until further transported by that means to a place in Canada in the same measure and state except to the extent of any consumption or alteration necessary or incidental to its transportation, or from a place outside Canada to a place in Canada where it is stored or taken up as surplus for a period until further transported by that means to a place outside Canada in the same measure and state except to the extent of any consumption or alteration necessary or incidental to its transportation, the commodity is deemed not to be exported or imported in the course of that transportation or further transportation.