Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Excise Tax Act

Version of section 166 from 2003-01-01 to 2004-05-13:

Marginal note:Supply by small supplier not a registrant

 Where a person makes a taxable supply, other than a supply of real property by way of sale, and the consideration or a part thereof for the supply becomes due, or is paid before it becomes due, at a time when the person is a small supplier who is not a registrant, that consideration or part thereof, as the case may be, shall not be included in calculating the tax payable in respect of the supply.

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

Date modified: