Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 255(2.1)(f)

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 total consideration within the meaning of paragraph (2)(d), in respect of the share and any interest in the cooperative housing corporation or the residential complex, is not more than $1,050,000, the amount determined by the formula A − B where A is the lesser of $50,000 and 4.77% of the total consideration, and B is the amount of the rebate, if any, under subsection (2) that the particular individual is entitled to claim in respect of the share, and