T-0.1 - Act respecting the Québec sales tax

Section 378.19 Disposition versions

2013-01-01

378.19. A person who was entitled to claim a rebate under section 378.6 or 378.14, as it read before being repealed, in respect of a qualifying residential unit other than a unit located in a multiple unit residential complex and who, within one year after the unit is first occupied as a place of residence after the construction or last substantial renovation of the unit was substantially completed, makes a supply by way of sale, other than a supply deemed under sections 298 to 301.3 or 320 to 324.6 to have been made, of the unit to a purchaser who is not acquiring the unit for use as the primary place of residence of the purchaser, an individual who is related to the purchaser or a former spouse of the purchaser, shall pay to the Minister an amount equal to the rebate, plus interest at the rate prescribed in section 28 of the Tax Administration Act (chapter A-6.002), calculated on that amount for the period beginning on the day the rebate is paid to the person or applied to a liability of the person and ending on the day the amount of the rebate is paid by the person to the Minister.

2003, c. 2, s. 339; 2010, c. 31, s. 175; 2012, c. 28, s. 139.

2011-04-01

378.19. Where a person was entitled to claim a rebate under section 378.6 or 378.14 in respect of a qualifying residential unit other than a unit located in a multiple unit residential complex and, within one year after the unit is first occupied as a place of residence after the construction or last substantial renovation of the unit was substantially completed, the person makes a supply by way of sale, other than a supply deemed under any of sections 298 to 301.3 or 320 to 324.6 to have been made, of the unit to a purchaser who is not acquiring the unit for use as the primary place of residence of the purchaser, an individual who is related to the purchaser or a former spouse of the purchaser, the person shall pay to the Minister an amount equal to the rebate, plus interest at the rate prescribed in section 28 of the Tax Administration Act (chapter A-6.002), calculated on that amount for the period beginning on the day the rebate is paid or applied to a liability of the person and ending on the day the amount of the rebate is paid by the person to the Minister.

2003, c. 2, s. 339; 2010, c. 31, s. 175.

2003-07-03

378.19. Where a person was entitled to claim a rebate under section 378.6 or 378.14 in respect of a qualifying residential unit other than a unit located in a multiple unit residential complex and, within one year after the unit is first occupied as a place of residence after the construction or last substantial renovation of the unit was substantially completed, the person makes a supply by way of sale, other than a supply deemed under any of sections 298 to 301.3 or 320 to 324.6 to have been made, of the unit to a purchaser who is not acquiring the unit for use as the primary place of residence of the purchaser, an individual who is related to the purchaser or a former spouse of the purchaser, the person shall pay to the Minister an amount equal to the rebate, plus interest at the rate prescribed in section 28 of the Act respecting the Ministère du Revenu (chapter M‐31), calculated on that amount for the period beginning on the day the rebate is paid or applied to a liability of the person and ending on the day the amount of the rebate is paid by the person to the Minister.

2003, c. 2, s. 339.