Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 254.1(2.1)(g)

E-15 — Excise Tax Act · 1 version · 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 the fair market value of the residential complex referred to in paragraph (2)(c) is more than $1,050,000 but less than $1,575,000, the amount determined by the formula C × [($1,575,000 − D) ÷ $525,000] where C is the lesser of $50,000 and 4.77% of the total consideration, within the meaning of paragraph (2)(h), in respect of the residential complex, and D is the fair market value.