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In This Volume

12.09 In this section and in sections 12.10 to 12.12:

  • “first time home buyers’ credit” means a credit referred to in section 12.12(1)(b);
  • “first time home buyers’ exemption or refund” means an exemption under section 5 or 6 or a refund under section 7;
  • “new housing credit” means a credit referred to in section 12.11(1)(b);
  • “new housing exemption or refund” means an exemption under section 12.02 or 12.03 or a refund under section 12.04 or 12.06.

2016-3-55, effective February 17, 2016.