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Excise Tax Act

Version of section 196 from 2003-01-01 to 2010-06-30:


Marginal note:Intended and actual use

  •  (1) For the purposes of this Part, where a person at any time acquires or imports property for use to a particular extent in a particular way, the person shall be deemed to use the property immediately after that time to the particular extent in the particular way.

  • Marginal note:Intended and actual use

    (2) For the purposes of this Part, where a person at any time brings capital property of the person into a participating province from a non-participating province and the person was using the property to a particular extent in a particular way immediately after the property or a portion thereof was last acquired or imported by the person, the person is deemed to bring it into the participating province for use to the particular extent in the particular way.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1993, c. 27, s. 61
  • 1997, c. 10, s. 186

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