← Historical versions

Versions of s. 263.4(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

    For the purposes of subsections (4) and (5) and paragraphs 254(2.1)(b), 254.1(2.1)(b) and 255(2.1)(b), if an agreement of sale in respect of a residential complex is entered into before March 20, 2025 and the agreement of sale is later varied, altered or assigned such that it is considered to be entered into after March 19, 2025, the agreement of sale is deemed to have been entered into before March 20, 2025.