T-0.1 - Act respecting the Québec sales tax

Section 378.15.1 Disposition versions

2009-06-04

378.15.1. For the purpose of determining the amount of a particular rebate in respect of a residential complex, an interest in a residential complex or an addition to a multiple unit residential complex payable to a person under sections 378.6 to 378.11, the total amount of the tax under section 16 included in the calculation made under the formula in those sections is to be reduced by the total of all rebates payable to the person under sections 670.1 to 670.87 in respect of the residential complex, interest or addition, if the person

(1)  was not entitled to the particular rebate under sections 378.4 and 378.6 as they read before 26 February 2008; and

(2)  is entitled to the particular rebate under sections 378.4 and 378.6.

2009, c. 15, s. 515.