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T-0.1 - Act respecting the Québec sales tax

Section 370.9.1
Disposition versions

Full text
370.9.1. Where an individual acquires an improvement in respect of a residential complex that the individual is constructing or substantially renovating and tax in respect of the improvement becomes payable by the individual more than two years after the day the complex is first occupied as described in subparagraph a of paragraph 3 of section 370.9, that tax shall not be included under paragraph 2 of section 370.9 in determining the total tax paid by the individual.
1997, c. 85, s. 656.
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