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

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Act current to 2018-12-12 and last amended on 2018-06-21. Previous Versions

Marginal note:Supply before release

 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.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1990, c. 45, s. 12.
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