Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2026-04-28 and last amended on 2026-03-26. Previous Versions
Marginal note:Payment where use as ships’ stores
68.17 If tax under Part III has been paid in respect of any goods and a manufacturer, producer, wholesaler, jobber or other dealer has sold the goods for use as ships’ stores, an amount equal to the amount of that tax shall, subject to this Part, be paid to that dealer if that dealer applies for it within two years after that sale of the goods.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 7 (2nd Supp.), s. 34
- 1991, c. 42, s. 2
- 1993, c. 25, s. 61
- 2002, c. 22, ss. 378, 429(F)
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