Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 256.2(3)(a)(ii)

E-15 — Excise Tax Act · 2 versions · View current text

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

  1. 2008-06-18 to present available View Source
    is a builder of a residential complex, or of an addition to a multiple unit residential complex, whothat makesgives possession or use of a residential unit in the complex or addition to another person under a lease entered into for the purpose of its occupancy by an exemptindividual supplyas bya wayplace of lease included in section 6 or 6.1 of Part I of Schedule Vresidence that results in the particular person being deemed under section 191 to have made and received a taxable supply by way of sale (in this subsection referred to as the “deemed purchase”) of the complex or addition,
    Full text

    is a builder of a residential complex, or of an addition to a multiple unit residential complex, that gives possession or use of a residential unit in the complex or addition to another person under a lease entered into for the purpose of its occupancy by an individual as a place of residence that results in the particular person being deemed under section 191 to have made and received a taxable supply by way of sale (in this subsection referred to as the “deemed purchase”) of the complex or addition,

  2. 2003-01-01 to 2008-06-18 View Source

    is a builder of a residential complex, or of an addition to a multiple unit residential complex, who makes an exempt supply by way of lease included in section 6 or 6.1 of Part I of Schedule V that results in the particular person being deemed under section 191 to have made and received a taxable supply by way of sale (in this subsection referred to as the “deemed purchase”) of the complex or addition,