Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 256(2.1)(c)(i)

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
    neitheris the particular individual norfor any other individual who is their spouse or common-law partner onwhom the relevant completion date was an owner-occupant of a residential unit in any other residential complex inis Canadabeing duringconstructed theor periodsubstantially (inrenovated thisfor paragraph referred touse as thetheir “relevantprimary period”) that begins on the first dayplace of the first full calendar month in the five-year period ending on the relevant completion date and that ends on the relevant completion date, orresidence,
    Full text

    is the individual for whom the residential complex is being constructed or substantially renovated for use as their primary place of residence,

  2. 2010-07-01 to present View Source
    neither the particular individual nor any other individual who is their spouse or common-law partner on the relevant completion date was an owner-occupant of a residential unit in any other residential complex in Canada during the period (in this paragraph referred to as the “relevant period”) that begins on the first day of the first full calendar month in the five-year period ending on the relevant completion date and that ends on the relevant completion date, or
    Full text

    neither the particular individual nor any other individual who is their spouse or common-law partner on the relevant completion date was an owner-occupant of a residential unit in any other residential complex in Canada during the period (in this paragraph referred to as the “relevant period”) that begins on the first day of the first full calendar month in the five-year period ending on the relevant completion date and that ends on the relevant completion date, or

  3. 2007-06-22 to 2010-07-01 View Source

    neither the particular individual nor any other individual who is their spouse or common-law partner on the relevant completion date was an owner-occupant of a residential unit in any other residential complex in Canada during the period (in this paragraph referred to as the “relevant period”) that begins on the first day of the first full calendar month in the five-year period ending on the relevant completion date and that ends on the relevant completion date, or