Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 256(2.1)(a)

E-15 — Excise Tax Act · 4 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
    a particular individual is entitled to claim a rebate under subsection (2) in respect of a residential complex that the particular individual has constructed or has engaged another person to construct and that is fora use,single inunit Novaresidential Scotia, as the primary place of residence of the particular individualcomplex or a relationresidential ofcondominium the particular individual,unit or the particular individual would be so entitled if the fairreferences marketin valuethat ofsubsection theto complex, at the time the construction of the complex is substantially completed,“$450,000” were lessread thanas $450,000,“$1,500,000”,
    Full text

    a particular individual is entitled to claim a rebate under subsection (2) in respect of a residential complex that is a single unit residential complex or a residential condominium unit or would be so entitled if the references in that subsection to “$450,000” were read as “$1,500,000”,

  2. 2010-07-01 to present View Source
    a particular individual is entitled to a rebate under subsection (2) in respect of a residential complex that the particular individual has constructed or has engaged another person to construct and that is for use, in Nova Scotia, as the primary place of residence of the particular individual or a relation of the particular individual, or the particular individual would be so entitled if the fair market value of the complex, at the time the construction of the complex is substantially completed, were less than $450,000,
    Full text

    a particular individual is entitled to a rebate under subsection (2) in respect of a residential complex that the particular individual has constructed or has engaged another person to construct and that is for use, in Nova Scotia, as the primary place of residence of the particular individual or a relation of the particular individual, or the particular individual would be so entitled if the fair market value of the complex, at the time the construction of the complex is substantially completed, were less than $450,000,

  3. 2007-06-22 to 2010-07-01 View Source
    ana particular individual is entitled to a rebate under subsection (2) in respect of a residential complex that the particular individual has constructed or has engaged another person to construct and that is for use, in Nova Scotia, as the primary place of residence of the particular individual or a relation of the individualparticular individual, or the particular individual would be so entitled if the fair market value of the complex, at the time the construction thereofof the complex is substantially completed, were less than $450,000, and
    Full text

    a particular individual is entitled to a rebate under subsection (2) in respect of a residential complex that the particular individual has constructed or has engaged another person to construct and that is for use, in Nova Scotia, as the primary place of residence of the particular individual or a relation of the particular individual, or the particular individual would be so entitled if the fair market value of the complex, at the time the construction of the complex is substantially completed, were less than $450,000,

  4. 2003-01-01 to 2007-06-22 View Source

    an individual is entitled to a rebate under subsection (2) in respect of a residential complex that the individual has constructed or has engaged another person to construct and that is for use, in Nova Scotia, as the primary place of residence of the individual or a relation of the individual or the individual would be so entitled if the fair market value of the complex, at the time the construction thereof is substantially completed, were less than $450,000, and