marginal dwelling occupied by usual residents

private dwelling occupied by usual residents

private dwelling occupied by foreign residents and/or by temporarily present persons [ private dwelling occupied by foreign and/or temporary residents ]

(10) If a person was entitled to claim a rebate under subsection (3) in respect of a qualifying residential unit (other than a unit located in a multiple unit residential complex) and, within one year after the unit is first occupied as a place of residence after the construction or last substantial renovation of the unit was substantially completed, the person makes a supply by way of sale (other than a supply deemed under section 183 or 184 to have been made) of the unit to a purchaser who is not acquiring the unit for use as the primary place of ...[+++]residence of the purchaser or of a relation of the purchaser, the person shall pay to the Receiver General an amount equal to the rebate plus interest at the prescribed rate less 2% per year, calculated on that amount for the period beginning on the day the rebate was paid or applied to a liability of the person and ending on the day the amount of the rebate is paid by the person to the Receiver General.

(15) If, in the absence of this subsection, a person would be, under subsection (3), a prescribed person for the purposes of subsection 256.21(1) of the Act in respect of a qualifying residential unit (other than a unit located in a multiple unit residential complex) and, within one year after the unit is first occupied as a place of residence after the construction or last substantial renovation of the unit was substantially completed, the person makes a supply by way of sale (other than a supply deemed under section 183 or 184 of the Act to have been made) of the unit to a ...[+++]purchaser who is not acquiring the unit for use as the primary place of residence of the purchaser or of a relation of the purchaser, the person is deemed never to have been a prescribed person under subsection (3) for the purposes of subsection 256.21(1) of the Act in respect of the qualifying residential unit.

(a) a particular individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of such a rebate under subsection (4), in respect of a residential complex that is a single unit residential complex, or a residential condominium unit, for use, in Nova Scotia, as the primary place of residence of the particular individual or of a relation of the particular individual, or the particular individual would be so entitled if the total consideration (within the meaning of paragraph (2)(c)) in respect of the compl ...[+++]ex were less than $450,000,

(8) Where a taxable supply is made in a participating province to an individual under an agreement in writing entered into on or before the announcement date for that province between the supplier and the individual to construct or substantially renovate a single unit residential complex, a residential condominium unit or a multiple unit residential complex that does not contain more than two residential units for use as the primary place of residence of the individual or another individual who is related to, or is the former spouse o ...[+++]r common-law partner of, the individual,