Statute
Section 45 — Excise Tax Act: Retreader of tires deemed manufacturer
Text of the provision Official document
A person engaged in the business of retreading tires shall, for the purposes of this Part, be deemed to be the manufacturer or producer of tires retreaded by him, and tires retreaded by him for or on behalf of any other person shall be deemed to be sold, at the time they are delivered to that other person, at a sale price equal to the retreading charge.
Official source: laws-lois.justice.gc.ca
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