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I-3 - Taxation Act

Section 487.5.3
Disposition versions

Full text
487.5.3. For the purposes of sections 487.1 to 487.6, “home purchase loan” means that portion of any debt contracted by an individual in the circumstances referred to in section 487.1 that is used to acquire, or to repay a debt that was contracted to acquire, a dwelling or a share of the capital stock of a housing cooperative acquired for the sole purpose of acquiring the right to inhabit a dwelling owned by the cooperative, where the dwelling is for the habitation of any of the persons described in section 487.5.4, or that is used to repay a home purchase loan.
1988, c. 4, s. 35; 1993, c. 16, s. 198; 1997, c. 3, s. 71; 1997, c. 85, s. 81; 2000, c. 5, s. 115; 2001, c. 53, s. 77.
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