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

Marginal note:Exclusive products held on implementation

• 361. (1) Where before the implementation date for a participating province, when an approval of the Minister for the application of section 178.3 to a direct seller is in effect, the direct seller has made a taxable supply by way of sale (other than a zero-rated supply) of an exclusive product of the direct seller to an independent sales contractor of a direct seller who is not a distributor in respect of whom an approval granted under subsection 178.2(4) on application made jointly with the direct seller is in effect and the independent sales contractor holds, at the beginning of that day, the exclusive product for sale in a participating province, for the purpose of applying subsection 165(2) or 220.05(1), as the case may require, the direct seller is deemed to have made and the independent sales contractor is deemed to have received, on that implementation date, a supply by way of sale of the exclusive product in accordance with the rules provided in subsection 178.3(1).

• Marginal note:Exclusive products held on implementation

  (2) Where before the implementation date for a participating province, when an approval of the Minister for the application of section 178.4 to a distributor of a direct seller is in effect, the distributor has made a taxable supply by way of sale (other than a zero-rated supply) of an exclusive product of the direct seller to an independent sales contractor of a direct seller who is not a distributor in respect of whom an approval granted under subsection 178.2(4) on application made jointly with the direct seller is in effect and the independent sales contractor holds, at the beginning of that day, the exclusive product for sale in a participating province, for the purpose of applying subsection 165(2) or 220.05(1), as the case may require, the distributor is deemed to have made and the independent sales contractor is deemed to have received, on that implementation date, a supply by way of sale of the exclusive product in accordance with the rules provided in subsection 178.4(1).

• Marginal note:Definitions

  (3) In this section, “direct seller”, “distributor”, “exclusive product” and “independent sales contractor” have the meanings assigned by section 178.1.

Marginal note:Definitions

• 362. (1) In this section, “Advisory Group”, “Crossing” and “Developer” have the meanings assigned by section 1 of the Northumberland Strait Crossing Act, S.N.B. 1993, c. N-8.1.

• Marginal note:Construction of Northumberland Strait Crossing

  (2) No tax is payable under subsection 165(2) in respect of a supply of property or services that are acquired by the recipient of the supply for consumption or use exclusively in the construction of the Crossing.

• Marginal note:Exemption certificate

  (3) Subsection (2) does not apply to a supply made to a recipient who is not the Developer unless the recipient provides the supplier with a valid exemption certificate in respect of the supply issued by the Advisory Group.