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 by the particular person, (B) states the particular person’s name and registration number assigned under section 241, (C) acknowledges that the particular property is, immediately after the particular time, property of the particular person, and (D) if the particular property was acquired by the particular person by way of sale from a non-resident person that is not registered under Subdivision D of Division V, acknowledges that the particular person is assuming liability to pay any amount that is or may become payable by the particular person under Division IV in respect of the particular property, or (ii) a particular person, other than the registrant, that is registered under Subdivision D of Division V makes a taxable supply by way of sale of the particular property to the consignee before the particular time, the consignee is acquiring physical possession of the particular property at the particular time as the recipient of that taxable supply, and the registrant retains a certificate that (A) is given to the registrant by the particular person, or by the consignee provided that the consignee is registered under Subdivision D of Division V, (B) states the particular person’s name and registration number assigned under section 241, (C) if the certificate is given by the consignee, states the consignee’s name and registration number assigned under section 241, and (D) acknowledges that the particular person made a taxable supply by way of sale of the particular property to the consignee before the particular time and that the consignee acquired physical possession of the particular property at the particular time as the recipient of that taxable supply, and (d) if subparagraph (1)(a)(i) applies, the property is delivered or made available to the particular person referred to in subparagraph (c)(i) or (ii), as the case may be, after the property is delivered or made available to the non-resident person referred to in subparagraph (1)(a)(i) under the agreement for the taxable supply referred to in that subparagraph, the following rules apply: (e) paragraphs (1)(d) to (g) do not apply to the taxable supply referred to in subparagraph (a)(i) or the acquisition referred to in subparagraph (a)(ii), as the case may be, and (f) if subparagraph (a)(i) applies, the taxable supply referred to in that subparagraph is deemed to have been made outside Canada. Exception — distribution platform operator (3.1) For the purposes of this Part, if (a) paragraphs (1)(a) to (c) apply to a taxable supply in respect of particular tangible personal property that is made by a registrant and is referred to in any of subparagraphs (1)(a)(i) to (iii), (b) the transfer referred to in paragraph (1)(b) of physical possession of the particular property is to a person (in this subsection referred to as the “consignee”) that is acquiring physical possession of the particular property as the recipient of a taxable supply made by way of sale of the particular property that (i) is deemed under subsection 211.23(1) to have been made by a distribution platform operator (as defined in subsection 211.1(1)), and (ii) would, in the absence of subsection 211.23(1), be made by a non-resident person that is not registered under Subdivision D of Division V, (c) the distribution platform operator is registered under Subdivision D of Division V, and (d) the non-resident person gives to the registrant, and the registrant retains, a certificate that (i) acknowledges that the consignee acquired physical possession of the particular property as the recipient of a taxable supply and that the distribution platform operator is required to collect tax in respect of that taxable supply, and (ii) states the distribution platform operator’s name and registration number assigned under section 241, the following rules apply: (e) paragraphs (1)(d) to (g) do not apply to the taxable supply referred to in paragraph (a), and (f) the taxable supply referred to in paragraph (a) is deemed to