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

Marginal note:Supply by small supplier not a registrant

166 If a person makes a taxable supply and the consideration or a part of it for the supply becomes due, or is paid before it becomes due, at a time when the person is a small supplier who is not a registrant, that consideration or part, as the case may be, shall not be included in calculating the tax payable in respect of the supply except if the supply is

• (a) a supply by way of sale of real property;

• (b) a supply by way of sale of personal property by a municipality that is capital property of the municipality; or

• (c) a supply by way of sale of designated municipal property of a person designated to be a municipality for the purposes of section 259 that is capital property of the person.