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I-3 - Taxation Act
Section 487.5.2
Disposition versions
487.5.2. For the purposes of sections 487.1 to 487.6, other than paragraph b of section 487.5, where a debt, other than a prescribed debt, contracted for a home purchase loan or a home relocation loan of an individual has a term for repayment exceeding five years, the balance outstanding on the debt on the date that is five years from the day the debt was contracted or was last deemed by this section to have been contracted is deemed to be a new debt contracted for a home purchase loan on that date.
