Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 254.1(2.1)(a)

E-15 — Excise Tax Act · 6 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
    a particular individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of suchclaim a rebate under subsection (4),(2) in respect of a residential complex situated in Nova Scotia, or would be so entitled if the fairreferences marketin valueparagraphs of(2)(c) theand complex, at the time possession of the complex is given(i) to the particular individual under the agreement for the supply of the complex to the particular individual,“$472,500” were lessread thanas $472,500,“$1,575,000”,
    Full text

    a particular individual is entitled to claim a rebate under subsection (2) in respect of a residential complex or would be so entitled if the references in paragraphs (2)(c) and (i) to “$472,500” were read as “$1,575,000”,

  2. 2017-12-14 to present View Source
    a particular 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 residential complex situated in Nova Scotia, or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the particular individual under the agreement for the supply of the complex to the particular individual, were less than $472,500,
    Full text

    a particular 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 residential complex situated in Nova Scotia, or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the particular individual under the agreement for the supply of the complex to the particular individual, were less than $472,500,

  3. 2008-01-01 to 2017-12-14 View Source
    a particular 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 residential complex situated in Nova Scotia, or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the particular individual under the agreement for the supply of the complex to the particular individual, were less than $477,000,$472,500,
    Full text

    a particular 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 residential complex situated in Nova Scotia, or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the particular individual under the agreement for the supply of the complex to the particular individual, were less than $472,500,

  4. 2007-06-22 to 2008-01-01 View Source
    ana particular 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 residential complex situated in Nova ScotiaScotia, or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the particular individual under the agreement for the supply of the complex to the particular individual, were less than $477,000, and
    Full text

    a particular 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 residential complex situated in Nova Scotia, or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the particular individual under the agreement for the supply of the complex to the particular individual, were less than $477,000,

  5. 2006-06-22 to 2007-06-22 View Source
    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 residential complex situated in Nova Scotia or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the individual under the agreement for the supply of the complex to the individual, were less than $481,500,$477,000, and
    Full text

    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 residential complex situated in Nova Scotia or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the individual under the agreement for the supply of the complex to the individual, were less than $477,000, and

  6. 2003-01-01 to 2006-06-22 View Source

    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 residential complex situated in Nova Scotia or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the individual under the agreement for the supply of the complex to the individual, were less than $481,500, and