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T-0.1 - Act respecting the Québec sales tax
Section 370.13
Disposition versions
370.13. An individual who is not entitled to a rebate under section 370.9 in respect of the construction or substantial renovation of a residential complex because the fair market value of the residential complex is greater than or equal to the limit referred to in paragraph 1 of section 370.9, but who is entitled to a rebate under subsection 2 of section 256 of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of the construction or substantial renovation of the complex, is entitled to a rebate of the tax under section 16 that, if applicable, was paid in respect of the amount of the rebate to which the individual is entitled in respect of the construction or substantial renovation of the complex under that subsection 2.
370.13. An individual who is not entitled to a rebate under section 370.9 in respect of the construction or substantial renovation of a residential complex because the fair market value referred to in paragraph 1 of section 370.9 is $300,000 or more, but who is entitled to a rebate under subsection 2 of section 256 of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of the construction or substantial renovation of the complex, 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 construction or substantial renovation of the complex under subsection 2 of the said section 256.
370.13. An individual who is not entitled to a rebate under section 370.9 in respect of the construction or substantial renovation of a residential complex because the fair market value referred to in paragraph 1 of section 370.9 is $225,000 or more, but who is entitled to a rebate under subsection 2 of section 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the construction or substantial renovation of the complex, 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 construction or substantial renovation of the complex under subsection 2 of the said section 256.
370.13. An individual who is not entitled to a rebate under section 370.9 in respect of the construction or substantial renovation of a single unit residential complex because the fair market value referred to in paragraph 1 of section 370.9 is $200,000 or more, but who is entitled to a rebate under subsection 2 of section 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the construction or substantial renovation of the complex, 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 construction or substantial renovation of the complex under subsection 2 of the said section 256.
