Real Property (GST/HST) Regulations — 5
 of the Act are met in respect of the taxable supply and the construction or last substantial renovation of the residential complex or addition, as the case may be, is substantially completed in 2030, or if the conditions set out in paragraph 256.2(3.1)(b) of the Act are met in respect of the taxable supply and the construction or alteration necessary to effect the conversion is substantially completed in 2030, the lesser of $28,000 and the amount determined by the formula G × H where G is 80% of the total tax under subsection 165(2) of the Act that, at the specified time, is payable in respect of the purchase from the supplier or is deemed to have been paid in respect of the deemed purchase, and H is the unit’s percentage of total floor space, (D) if the conditions set out in paragraph 256.2(3.1)(a) of the Act are met in respect of the taxable supply and the construction or last substantial renovation of the residential complex or addition, as the case may be, is substantially completed in 2031, or if the conditions set out in paragraph 256.2(3.1)(b) of the Act are met in respect of the taxable supply and the construction or alteration necessary to effect the conversion is substantially completed in 2031, the lesser of $24,500 and the amount determined by the formula I × J where I is 70% of the total tax under subsection 165(2) of the Act that, at the specified time, is payable in respect of the purchase from the supplier or is deemed to have been paid in respect of the deemed purchase, and J is the unit’s percentage of total floor space, (E) if the conditions set out in paragraph 256.2(3.1)(a) of the Act are met in respect of the taxable supply and the construction or last substantial renovation of the residential complex or addition, as the case may be, is substantially completed in 2032, or if the conditions set out in paragraph 256.2(3.1)(b) of the Act are met in respect of the taxable supply and the construction or alteration necessary to effect the conversion is substantially completed in 2032, the lesser of $21,000 and the amount determined by the formula K × L where K is 60% of the total tax under subsection 165(2) of the Act that, at the specified time, is payable in respect of the purchase from the supplier or is deemed to have been paid in respect of the deemed purchase, and L is the unit’s percentage of total floor space, (F) if the conditions set out in paragraph 256.2(3.1)(a) of the Act are met in respect of the taxable supply and the construction or last substantial renovation of the residential complex or addition, as the case may be, is substantially completed in 2033, or if the conditions set out in paragraph 256.2(3.1)(b) of the Act are met in respect of the taxable supply and the construction or alteration necessary to effect the conversion is substantially completed in 2033, the lesser of $17,500 and the amount determined by the formula M × N where M is 50% of the total tax under subsection 165(2) of the Act that, at the specified time, is payable in respect of the purchase from the supplier or is deemed to have been paid in respect of the deemed purchase, and N is the unit’s percentage of total floor space, (G) if the conditions set out in paragraph 256.2(3.1)(a) of the Act are met in respect of the taxable supply and the construction or last substantial renovation of the residential complex or addition, as the case may be, is substantially completed in 2034, or if the conditions set out in paragraph 256.2(3.1)(b) of the Act are met in respect of the taxable supply and the construction or alteration necessary to effect the conversion is substantially completed in 2034, the lesser of $14,000 and the amount determined by the formula O × P where O is 40% of the total tax under subsection 165(2) of the Act that, at the specified time, is payable in respect of the purchase from the supplier or is deemed to have been paid in respect of the deemed purchase, and P is the unit’s percentage of total floor space, a