Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 254(2.1)(c)

E-15 — Excise Tax Act · 3 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, at the timeconstruction referredor tosubstantial in paragraph (2)(b), the particular individual is acquiring the complex for use as the primary place of residence of a relationrenovation of the particularresidential individual,complex butbegins notbefore for2031 useand asis thesubstantially primarycompleted placebefore of residence of the particular individual or of their spouse or common-law partner, the circumstances described in subparagraph (b)(i) or (ii) would be satisfied if the references in those subparagraphs to the particular individual were references to the relation,2036,
    Full text

    the construction or substantial renovation of the residential complex begins before 2031 and is substantially completed before 2036,

  2. 2017-12-14 to present View Source
    if, at the time referred to in paragraph (2)(b), the particular individual is acquiring the complex for use as the primary place of residence of a relation of the particular individual, but not for use as the primary place of residence of the particular individual or of their spouse or common-law partner, the circumstances described in subparagraph (b)(i) or (ii) would be satisfied if the references in those subparagraphs to the particular individual were references to the relation,
    Full text

    if, at the time referred to in paragraph (2)(b), the particular individual is acquiring the complex for use as the primary place of residence of a relation of the particular individual, but not for use as the primary place of residence of the particular individual or of their spouse or common-law partner, the circumstances described in subparagraph (b)(i) or (ii) would be satisfied if the references in those subparagraphs to the particular individual were references to the relation,

  3. 2007-06-22 to 2017-12-14 View Source

    if, at the time referred to in paragraph (2)(b), the particular individual is acquiring the complex for use as the primary place of residence of a relation of the particular individual, but not for use as the primary place of residence of the particular individual or of their spouse or common-law partner, the circumstances described in subparagraph (b)(i) or (ii) would be satisfied if the references in those subparagraphs to the particular individual were references to the relation,