Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 256(2.1)(c)(ii)

E-15 — Excise Tax Act · 3 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
    onis the lastfirst dayindividual whento anyoccupy the residential complex as a place of residence after the construction or substantial renovation of the individuals referred to in subparagraph (i) was an owner-occupant of a residential unit in a residential complex inis Canada during the relevant period, that residential unit was destroyed otherwise than voluntarily by any of them, andbegun,
    Full text

    is the first individual to occupy the residential complex as a place of residence after the construction or substantial renovation of the residential complex is begun,

  2. 2010-07-01 to present View Source
    on the last day when any of the individuals referred to in subparagraph (i) was an owner-occupant of a residential unit in a residential complex in Canada during the relevant period, that residential unit was destroyed otherwise than voluntarily by any of them, and
    Full text

    on the last day when any of the individuals referred to in subparagraph (i) was an owner-occupant of a residential unit in a residential complex in Canada during the relevant period, that residential unit was destroyed otherwise than voluntarily by any of them, and

  3. 2007-06-22 to 2010-07-01 View Source

    on the last day when any of the individuals referred to in subparagraph (i) was an owner-occupant of a residential unit in a residential complex in Canada during the relevant period, that residential unit was destroyed otherwise than voluntarily by any of them, and