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

Marginal note:Supply in a province

144.1 For the purposes of this Part, a supply is deemed to be made in a province if it is made in Canada and is, under the rules set out in Schedule IX, made in the province, but is deemed to be made outside the province in any other case and a supply made in Canada that is not made in any participating province is deemed to be made in a non-participating province.