Subsection 123(3)

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Subsection 123(3) - Idem [Definitions]
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Articles

Steven K. D'Arcy, "What is 'Canada'?", Canadian GST Monitor, August 2001 Number 155, p.1

[P]ursuant to the Customs and Excise Offshore Application Act, the bringing of goods within the limits of the continental shelf of Canada for use...

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(2) 258

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Customs and Excise Offshore Application Act

3. (1) Subject to sections 5 to 8, federal customs laws apply in respect of goods on their arrival...

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