Statute
Section 220.03 — Excise Tax Act: In transit
Text of the provision Official document
Where at any time a person brings tangible personal property into a province in the course of transporting property from a place outside the province to another place outside the province, and the property is not stored in the province for purposes that are not incidental to the transportation, the person is deemed for the purposes of this Division not to have brought the property into the province at that time.
Official source: laws-lois.justice.gc.ca
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