Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2026-09-21 and last amended on 2026-06-18. Previous Versions
Marginal note:Rolling stock penalties and demurrage
162.1 For the purposes of this Part, an amount that is paid
(a) as or on account of demurrage, or
(b) by one railway corporation to another railway corporation as or on account of a penalty for failure to return rolling stock within a stipulated time,
shall be deemed not to be consideration for a supply.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1993, c. 27, s. 29
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