Section 43 — Excise Tax Act: Person deemed manufacturer or producer

Where a person has, in Canada, put a clock or watch movement into a clock or watch case, put a clock or watch movement into a clock or watch case and added a strap, bracelet, brooch or other accessory thereto, or set or mounted one or more diamonds or other precious or semi-precious stones, real or imitation, in a ring, brooch or other article of jewellery, he shall, for the purposes of this Part, be deemed to have manufactured or produced the watch, clock, ring, brooch or other article of jewellery in Canada.