Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 256.3(3)

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. 2006-07-01 to present available View Source

    If a particular person, other than a cooperative housing corporation, A × [0.01 - ((B/A)/7)] where A is the consideration payable for the supply to the particular person of the complex, and B is in the case where the complex is situated in a participating province, the amount of the rebate under section 259 that the particular person would have been entitled to claim if no tax under subsection 165(2) would have been payable or paid in respect of the complex, and in any other case, the amount of the rebate under section 259 that the partic­ular person is entitled to claim in respect of the complex.