Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 263.3(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. 2026-03-12 to present available View Source

    If, after March 19, 2025, a particular individual makes an application for, and is entitled to, a rebate under subsection 254(2.1), 254.1(2.1), 255(2.1) or 256(2.1), if the rebate is payable to a group of individuals and if another individual who is a member of that group is a spouse or common-law partner of the particular individual at the particular time referred to in subparagraph 254(2.1)(e)(iii), 254.1(2.1)(e)(iii), 255(2.1)(e)(iii) or 256(2.1)(c)(iv), as the case may be, the other individual is deemed, for the purposes of subsection (2), to file at the particular time an application for the rebate and to be entitled to the rebate.