Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:Supply by non-resident

• 143 (1) For the purposes of this Part, a supply of personal property or a service made in Canada by a non-resident person shall be deemed to be made outside Canada, unless

  • (a) the supply is made in the course of a business carried on in Canada;

  • (b) at the time the supply is made, the person is registered under Subdivision D of Division V;

  • (b.1) the supply is a qualifying tangible personal property supply (as defined in subsection 211.1(1)) and the person is required under section 211.22 to be registered under Subdivision D of Division V at the time the supply is made; or

  • (c) the supply is the supply of an admission in respect of a place of amusement, a seminar, an activity or an event where the non-resident person did not acquire the admission from another person.

• (2) [Repealed, 1993, c. 27, s. 20]