Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Excise Act, 2001

Version of section 58.3 from 2006-07-01 to 2007-12-31:


Marginal note:Exemption for small retail inventory

 Tax under this Part in respect of the inventory of all taxed tobacco of a person that is held at the beginning of July 1, 2006 at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer units.

  • 2006, c. 4, s. 34

Date modified: