Section 211.24 — Excise Tax Act: Notification and records — warehouse

A particular person (other than a prescribed person) that in the course of a business makes one or more particular supplies of a service of storing in Canada tangible personal property (other than a service that is incidental to the supply by the particular person of a freight transportation service , as defined in section 1 of Part VII of Schedule VI) offered for sale by another person that is a non-resident person shall notify the Minister of this fact, in prescribed form containing prescribed information and filed with the Minister in prescribed manner, on or before the day that is if the particular person makes those particular supplies in the course of a business carried on as of July 1, 2021, January 1, 2022, and in any other case, six months after the day on which the particular person last began making those particular supplies in the course of a business, or any later day that the Minister may allow;

and in respect of those particular supplies, maintain records containing information specified by the Minister.