Hyperlawhypertext legal database Excise Tax Act

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Versions of Provision

E-15 — Excise Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2012-06-29 to 2018-06-21 View Source

    unless the individual claimed an input tax credit in respect of the last acquisition by the individual of the real property included in the complex or in respect of an improvement to the real property acquired, imported or brought into a participating province by the individual after the real property was last acquired by the individual.