Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 256(2.1)(b)

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
    the particularconstruction individualor hassubstantial paid allrenovation of the tax payable by the particular individual in respect of the supply by way of sale to the particular individual of the land that forms part of theresidential complex orbegins anafter interestMarch in19, the land or in respect of the supply to, importation by, or bringing into Nova Scotia by, the particular individual of any improvement to the land or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(2)2025 and sectionsbefore 212.1, 218.12031 and 220.05 to 220.07 is referredsubstantially tocompleted inbefore this2036, subsection as the “total tax in respect of the province paid by the particular individual”),and
    Full text

    the construction or substantial renovation of the residential complex begins after March 19, 2025 and before 2031 and is substantially completed before 2036, and

  2. 2010-07-01 to present View Source
    the particular individual has paid all of the tax payable by the particular individual in respect of the supply by way of sale to the particular individual of the land that forms part of the complex or an interest in the land or in respect of the supply to, importation by, or bringing into Nova Scotia by, the particular individual of any improvement to the land or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(2) and sections 212.1, 218.1 and 220.05 to 220.07 is referred to in this subsection as the “total tax in respect of the province paid by the particular individual”),
    Full text

    the particular individual has paid all of the tax payable by the particular individual in respect of the supply by way of sale to the particular individual of the land that forms part of the complex or an interest in the land or in respect of the supply to, importation by, or bringing into Nova Scotia by, the particular individual of any improvement to the land or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(2) and sections 212.1, 218.1 and 220.05 to 220.07 is referred to in this subsection as the “total tax in respect of the province paid by the particular individual”),

  3. 2007-06-22 to 2010-07-01 View Source
    the particular individual has paid all of the tax payable by the particular individual in respect of the supply by way of sale to the particular individual of the land that forms part of the complex or an interest thereinin the land or in respect of the supply to, orimportation importation,by, or bringing into Nova Scotia,Scotia byby, the particular individual of any improvement to the complexland or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(2),165(2) and sections 212.1, 218.1, 220.05, 220.06218.1 and 220.05 to 220.07 is referred to in this subsection as the “total tax in respect of the province paid by the particular individual”),
    Full text

    the particular individual has paid all of the tax payable by the particular individual in respect of the supply by way of sale to the particular individual of the land that forms part of the complex or an interest in the land or in respect of the supply to, importation by, or bringing into Nova Scotia by, the particular individual of any improvement to the land or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(2) and sections 212.1, 218.1 and 220.05 to 220.07 is referred to in this subsection as the “total tax in respect of the province paid by the particular individual”),

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

    the individual has paid all of the tax payable by the individual in respect of the supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of the supply to, or importation, or bringing into Nova Scotia, by the individual of any improvement to the complex or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(2), and sections 212.1, 218.1, 220.05, 220.06 and 220.07 is referred to in this subsection as the “total tax in respect of the province paid by the individual”),