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

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Act current to 2026-06-14 and last amended on 2026-03-26. Previous Versions

Marginal note:Prohibition

 No person shall, in respect of a supply of property or a service made to a particular person who is a consumer of the property or service, provide to another person that is registered or required to be registered under this Subdivision evidence that the particular person is registered under Subdivision D of Division V.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2021, c. 23, s. 107

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