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

Marginal note:Supply before release

144 For the purposes of this Part, a supply of goods that have been imported in compliance with the Customs Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods, but have not been released before the goods are delivered or made available in Canada to the recipient of the supply, shall be deemed to be made outside Canada.