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T-0.1 - Act respecting the Québec sales tax

Section 374
Disposition versions

Full text
374. (Repealed).
1991, c. 67, s. 374; 1993, c. 19, s. 226.
374. An individual who is not entitled to a rebate under section 371 in respect of a share of the capital stock of a cooperative housing corporation because the total consideration is $202 230 or more, but who is entitled to a rebate under subsection 2 of section 255 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the share, is entitled to a rebate of 8 % of the amount of the rebate to which the individual is entitled in respect of the share under that subsection.
1991, c. 67, s. 374.
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