Versions of s. 256.2(2.1)
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For the purposes of applying subsections (3) and (5) and section 255 in respect of a taxable supply to a person that is a cooperative housing corporation of property that is prescribed for the purposes of subsection (3.1), if the taxable supply and the property meet the conditions described in paragraph (3.1)(a) or (b) and if prescribed conditions are met, the person is deemed not to be a cooperative housing corporation in respect of the taxable supply.