Section 1 (1) definitions of "condominium complex" and "residential condominium unit" were added by 2013-1-125(b) and (d), effective February 28, 2013 (Royal Assent).

  Section 1 (1) definition of "relevant construction of substantial renovation" BEFORE amended by 2013-1-125(c), effective February 28, 2013 (Royal Assent).

"relevant construction or substantial renovation", in respect of an affixed residential complex or addition, means,

(a) in the case of a complex that has been substantially renovated, the last substantial renovation of the complex, and

(b) in any other case, the construction of the complex or the addition, as the case may be;

  Section 1 (2) BEFORE amended by 2013-1-126, effective February 28, 2013 (Royal Assent).

(2)  A sale of a particular interest, other than a combined interest referred to in section 14 [consideration for sale of combined interest], in an affixed residential complex is not a taxable sale if, at any time before the tax point in respect of the sale, tax was payable under this Act in respect of any prior taxable sale of the particular interest.

  Section 3 (1) (part) BEFORE amended by 2013-1-127, effective February 28, 2013 (Royal Assent).

(1)  If a provision, referred to in this subsection as "that section", of Part IX of the federal Act, or of the federal regulations, is made applicable for the purposes of this Act, unless a contrary intention appears in this Act, that section, as amended from time to time before or after this subsection comes into force, applies with the changes the circumstances require for the purposes of this Act as though that section had been enacted as a provision of this Act, and in applying that section for the purposes of this Act, in addition to any other changes required by the circumstances, that section must be read as follows:

  Section 4 BEFORE amended by 2013-1-128, effective February 28, 2013 (Royal Assent).

  Section 19 (5) was added by 2013-1-129, effective February 28, 2013 (Royal Assent).

  Section 21 (6.1) was added by 2013-1-130, effective February 28, 2013 (Royal Assent).

  Section 24 (1) BEFORE amended by 2013-1-131, effective February 28, 2013 (Royal Assent).

(1)  In this section, "Taxation Agreement" means the Nisg̱a'a Nation Taxation Agreement tabled in the Legislative Assembly on November 30, 1998, and includes any amendments to that agreement made in accordance with its terms.

  Section 30 (3) (b) BEFORE amended by 2013-1-132, effective February 28, 2013 (Royal Assent).

(b) the completion percentage in respect of the complex or interest, as the case may be, is, at any time before April 1, 2013, at least 10%,

  Section 32 (2) BEFORE amended by 2013-1-133, effective February 28, 2013 (Royal Assent).

(2)  Subsection (1) does not apply in respect of a taxable sale made by a foreign supplier.

  Section 37 (4) BEFORE amended by 2013-1-134, effective February 28, 2013 (Royal Assent).

(4)  If

(a) a reporting entity in respect of a taxable sale of

(i)  an affixed residential complex, or

(ii)  an interest in an affixed residential complex

files a return under section 38 in which the reporting entity reports a remittance amount for a reporting period of the reporting entity, and

(b) another person would, at the time that return is filed, be entitled to a prescribed rebate under this Act in respect of the sale of the complex or the interest, as the case may be, if the other person filed at that time an application for the rebate,

the following applies:

(c) the rebate may be claimed in that return if an application of the other person for the rebate is filed under this Act at the same time as the return is filed;

(d) if the rebate is claimed in the return in accordance with paragraph (c), the reporting entity is deemed to have remitted, at the time the return is filed, on account of the reporting entity's remittance amount reported in that return, and the minister is deemed to have paid at that time to the other person on account of the rebate, an amount equal to the lesser of the remittance amount and the amount of the rebate.

  Section 42 (2) BEFORE amended by 2013-1-135, effective February 28, 2013 (Royal Assent).

(2)  Section 272.1 (1), (2), (4), (5) and (6) [partnerships] of the federal Act applies for the purposes of this Act.

  Section 70 (4) BEFORE amended by 2023-10-735, effective March 30, 2023 (Royal Assent).

(4) The appellant must set out in the notice of appeal a statement of the allegations of fact, the statutory provisions and the reasons that the person intends to submit in support of his or her appeal.