Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 255(2.1)(c)

E-15 — Excise Tax Act · 5 versions · 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
    the particularconstruction individualor issubstantial entitled to a rebate under subsection (2) in respectrenovation of the shareresidential orcomplex wouldbegins bebefore so2031 entitled if the total (in this subsection referred to as the “total consideration”) of all amounts, each of whichand is thesubstantially considerationcompleted payablebefore for the supply to the particular individual of the share or an interest in the corporation, complex or unit, were less than $472,500,2036,
    Full text

    the construction or substantial renovation of the residential complex begins before 2031 and is substantially completed before 2036,

  2. 2008-01-01 to present View Source
    the particular individual is entitled to a rebate under subsection (2) in respect of the share or would be so entitled if the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the share or an interest in the corporation, complex or unit, were less than $477,000,$472,500,
    Full text

    the particular individual is entitled to a rebate under subsection (2) in respect of the share or would be so entitled if the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the share or an interest in the corporation, complex or unit, were less than $472,500,

  3. 2007-06-22 to 2008-01-01 View Source
    the particular individual is entitled to a rebate under subsection (2) in respect of the share or would be so entitled if the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the share or an interest in the corporation, complex or unit, were less than $477,000,
    Full text

    the particular individual is entitled to a rebate under subsection (2) in respect of the share or would be so entitled if the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the share or an interest in the corporation, complex or unit, were less than $477,000,

  4. 2006-06-22 to 2007-06-22 View Source
    the individual is entitled to a rebate under subsection (2) in respect of the share or would be so entitled if the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the individual of the share or an interest in the corporation, complex or unit, were less than $481,500,$477,000,
    Full text

    the individual is entitled to a rebate under subsection (2) in respect of the share or would be so entitled if the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the individual of the share or an interest in the corporation, complex or unit, were less than $477,000,

  5. 2003-01-01 to 2006-06-22 View Source

    the individual is entitled to a rebate under subsection (2) in respect of the share or would be so entitled if the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the individual of the share or an interest in the corporation, complex or unit, were less than $481,500,