Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 262(3)(a)

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
    subject to paragraphs (b) andto (c),(c.1), the references in sections 254 to 256 to a particular individual shall be read as references to all of those individuals as a group;
    Full text

    subject to paragraphs (b) to (c.1), the references in sections 254 to 256 to a particular individual shall be read as references to all of those individuals as a group;

  2. 2021-06-29 to 2026-03-12 View Source
    subject to paragraphs (b) and (c), the references in sections 254 to 256 to a supplyparticular individual shall be read as references to all of athose residentialindividuals complex oras a share of the capital stock of a cooperative housing corporation is made to two or more individuals, orgroup;
    Full text

    subject to paragraphs (b) and (c), the references in sections 254 to 256 to a particular individual shall be read as references to all of those individuals as a group;

  3. 2003-01-01 to 2021-06-29 View Source

    a supply of a residential complex or a share of the capital stock of a cooperative housing corporation is made to two or more individuals, or