Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 123(1), definition “first time home buyer”, para (d)

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 another individual is a spouse or common-law partner of the particular individual at the particular time, at no time in the period referred to in paragraph (c) did the particular individual occupy a residential unit situated in or outside Canada as their primary place of residence while the other individual is an owner of