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T-0.1 - Act respecting the Québec sales tax
Section 368.1
Disposition versions
368.1. (Repealed).
368.1. An individual who is not entitled to a rebate under section 362.2 in respect of a single unit residential complex or a residential unit held in co-ownership because the total consideration is $300,000 or more, but who is entitled to a rebate under subsection 2 of section 254 of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of the complex or unit, is entitled to a rebate of the tax paid under section 16 on the amount of the rebate to which the individual is entitled in respect of the complex or unit under subsection 2 of the said section 254.
368.1. An individual who is not entitled to a rebate under section 362.2 in respect of a single unit residential complex or a residential unit held in co-ownership because the total consideration is $225,000 or more, but who is entitled to a rebate under subsection 2 of section 254 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the complex or unit, is entitled to a rebate of the tax paid under section 16 on the amount of the rebate to which the individual is entitled in respect of the complex or unit under subsection 2 of the said section 254.
368.1. An individual who is not entitled to a rebate under section 362.2 in respect of a single unit residential complex or a residential unit held in co-ownership because the total consideration is $200,000 or more, but who is entitled to a rebate under subsection 2 of section 254 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the complex or unit, is entitled to a rebate of the tax paid under section 16 on the amount of the rebate to which the individual is entitled in respect of the complex or unit under subsection 2 of the said section 254.
