Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2026-06-21 and last amended on 2026-06-18. Previous Versions
Marginal note:Gift certificates
181.2 For the purposes of this Part, the issuance or sale of a gift certificate for consideration shall be deemed not to be a supply and, when given as consideration for a supply of property or a service, the gift certificate shall be deemed to be money.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1993, c. 27, s. 46
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