Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 256(2.11)

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 an individual acquires an improvement in respect of a residential complex that the individual is constructing or substantially renovating and tax in respect of the improvement becomes payable by the individual more than two years after the day the residential complex is first occupied as described in subparagraph (2)(d)(i) or (2.1)(c)(ii), as applicable, that tax shall not be included in determining the total tax paid by the individual within the meaning of paragraph (2)(c).