Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 254(2.1)

E-15 — Excise Tax Act · 4 versions · View current text

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

  1. 2026-03-12 to present available View Source
    If A × B where A is 18.75%; and B is the total of all tax under subsection 165(2) payable in respect of the supply of the complex to the particular individual and in respect of any other supply to the particular individual of an interest in the complex.
    Full text

    If

  2. 2017-12-14 to 2026-03-12 View Source
    If A × B where A is 18.75%; and B is the total of all tax under subsection 165(2) payable in respect of the supply of the complex to the particular individual and in respect of any other supply to the particular individual of an interest in the complex.
    Full text

    If A × B where A is 18.75%; and B is the total of all tax under subsection 165(2) payable in respect of the supply of the complex to the particular individual and in respect of any other supply to the particular individual of an interest in the complex.

  3. 2007-06-22 to 2017-12-14 View Source
    Where an individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of such a rebate under subsection (4), in respect of a single unit residential complex or a residential condominium unit that is for use, in Nova Scotia, as the primary place of residence of the individual or a relation of the individual or the individual would be so entitled if the total consideration (within the meaning of paragraph (2)(c)) in respect of the complex or unit were less than $450,000, the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and the amount determined by the formulaIf A × B where A is 18.75%; and B is the total of all tax under subsection 165(2) payable in respect of the supply of the complex or unit to the particular individual and in respect of any other supply to the particular individual of an interest in the complex or unit.complex.
    Full text

    If A × B where A is 18.75%; and B is the total of all tax under subsection 165(2) payable in respect of the supply of the complex to the particular individual and in respect of any other supply to the particular individual of an interest in the complex.

  4. 2003-01-01 to 2007-06-22 View Source

    Where an individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of such a rebate under subsection (4), in respect of a single unit residential complex or a residential condominium unit that is for use, in Nova Scotia, as the primary place of residence of the individual or a relation of the individual or the individual would be so entitled if the total consideration (within the meaning of paragraph (2)(c)) in respect of the complex or unit were less than $450,000, the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and the amount determined by the formula A × B where A is 18.75%; and B is the total of all tax under subsection 165(2) payable in respect of the supply of the complex or unit to the individual and in respect of any other supply to the individual of an interest in the complex or unit.