(4) Subsections (1) and (2) apply in respect of (a) a taxable supply by way of sale (i) of a residential complex, or of an addition to a multiple unit residential complex, that is deemed to have been made under section 191 of the Act, if tax in respect of the supply is deemed under that section to have been paid after February 26, 2008, or (ii) of a residential complex, or of an interest in a residential complex, to a person from another person, if tax under Part IX of the Act in respect of the supply first becomes payable after February 26, 2008; and (b) a taxable supply by way of sale (i) of a residential complex, or of an addition to a multiple unit residential complex, that is deemed to have been made under section 191 of the Act, if (A) tax in respect of the supply is deemed under that section to have been paid by a person on a particular day that is on or before February 26, 2008, (B) the person has reported the tax in the person’s return under Division V of Part IX of the Act for the reporting period of the person that includes the particular day, and (C) the person has remitted all net tax remittable, if any, as reported in that return, or (ii) of a residential complex, or of an interest in a residential complex, to a person that is not a builder of the complex from another person, if tax under Part IX of the Act in respect of the supply first becomes payable on or before February 26, 2008 and the person has paid all of the tax.
(B) la personne a indiqué la taxe dans sa déclaration produite aux termes de la section V de la partie IX de la même loi pour sa période de déclaration qui comprend la date donnée, (C) la personne a versé la totalité de la taxe nette qui était à verser d’après cette déclaration, (ii) d’un immeuble d’habitation ou d’un droit sur un tel immeuble effectuée au profit d’une personne qui n’est pas le constructeur de l’immeuble par une autre personne, si la taxe prévue par la partie IX de la même loi relativement à la fourniture devient payable pour la première fois avant le 27 février 2008 et que la personne l’a acquittée en totalité.