Statute
Section 68.17 — Excise Tax Act: Payment where use as ships’ stores
Text of the provision Official document
If tax under Part III has been paid in respect of any goods and a manufacturer, producer, wholesaler, jobber or other dealer has sold the goods for use as ships’ stores, an amount equal to the amount of that tax shall, subject to this Part, be paid to that dealer if that dealer applies for it within two years after that sale of the goods.
Official source: laws-lois.justice.gc.ca
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