Underused Housing Tax Regulations (2022, c. 19, s. 116)

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Regulations are current to 2024-11-26 and last amended on 2024-06-20. Previous Versions

RELATED PROVISIONS

— 2022, c. 19, ss. 117(2), (3)
- - 2022 and subsequent calendar years
    117 (2) Subsections 2(2) and (3) of the Underused Housing Tax Regulations, as made by section 116, apply to the 2022 and subsequent calendar years.
  - Authority and Statutory Instruments Act
    (3) The Underused Housing Tax Regulations, as made by section 116, are deemed
    - (a) to have been made under section 84 of the Underused Housing Tax Act;
    - (b) for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; and
    - (c) to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act.
— 2024, c. 17, ss. 146(5) to (7)
- - 146 (5) Subsection (1) applies to the 2022 calendar year.
  - (6) Subsections (2) and (3) apply to the 2023 and subsequent calendar years.
  - (7) Subsection (4) applies to the 2024 and subsequent calendar years.