Versions of s. 256(2.1)(d)

E-15 — Excise Tax Act · 2 versions

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2010-07-01 to present available View Source

if the particular individual has constructed or has engaged another person to construct the complex for use as the primary place of residence of a relation of the particular individual, but not for use as the primary place of residence of the particular individual or of their spouse or common-law partner, the circumstances described in subparagraph (c)(i) or (ii) would be satisfied if the references in those subparagraphs to the particular individual were references to the relation,

Full text

if the particular individual has constructed or has engaged another person to construct the complex for use as the primary place of residence of a relation of the particular individual, but not for use as the primary place of residence of the particular individual or of their spouse or common-law partner, the circumstances described in subparagraph (c)(i) or (ii) would be satisfied if the references in those subparagraphs to the particular individual were references to the relation,
2007-06-22 to 2010-07-01 View Source

if the particular individual has constructed or has engaged another person to construct the complex for use as the primary place of residence of a relation of the particular individual, but not for use as the primary place of residence of the particular individual or of their spouse or common-law partner, the circumstances described in subparagraph (c)(i) or (ii) would be satisfied if the references in those subparagraphs to the particular individual were references to the relation,