Statute
Section 162.1 — Excise Tax Act: Rolling stock penalties and demurrage
Text of the provision Official document
For the purposes of this Part, an amount that is paid as or on account of demurrage, or by one railway corporation to another railway corporation as or on account of a penalty for failure to return rolling stock within a stipulated time, shall be deemed not to be consideration for a supply.
Official source: laws-lois.justice.gc.ca
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