462.1.1.For the purposes of sections 462 and 462.1, “supply made in Canada” means a supply made in Canada for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
462.1.1.For the purposes of sections 462 and 462.1, the following rules apply:
(1) notwithstanding section 52, the consideration does not include tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);
(2) “supply made in Canada” means a supply made in Canada for the purposes of Part IX of the Excise Tax Act.