T-0.1 - Act respecting the Québec sales tax

Section 379 Disposition versions

2009-05-15

379. Subject to sections 379.1 and 380, a person who is not a registrant and who makes a taxable supply by way of sale of an immovable is entitled to a rebate equal to the lesser of

(1)  the basic tax content of the immovable at the time of the supply; and

(2)  the tax that is or would be, but for sections 75.1, 75.3 to 75.9 and 80, payable in respect of the taxable supply.

1991, c. 67, s. 379; 1994, c. 22, s. 574; 1997, c. 85, s. 660; 2007, c. 12, s. 336; 2009, c. 5, s. 650.

2007-11-07

379. Subject to sections 379.1 and 380, a person who is not a registrant and who makes a taxable supply by way of sale of an immovable is entitled to a rebate equal to the lesser of

(1)  the basic tax content of the immovable at the time of the supply; and

(2)  the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply.

1991, c. 67, s. 379; 1994, c. 22, s. 574; 1997, c. 85, s. 660; 2007, c. 12, s. 336.

1997-12-19

379. Subject to section 380, a person who is not a registrant and who makes a taxable supply by way of sale of an immovable is entitled to a rebate equal to the lesser of

(1)  the basic tax content of the immovable at the time of the supply; and

(2)  the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply.

1991, c. 67, s. 379; 1994, c. 22, s. 574; 1997, c. 85, s. 660.

1994-06-17

379. Subject to section 380, a person who is not a registrant and who makes a taxable supply by way of sale of an immovable is entitled to a rebate equal to the amount determined by the formula

                        A x B.

For the purposes of this formula,

(1)  A is the lesser of

(a)  the total (in this section referred to as the “total tax charged in respect of the immovable”) of the tax that was payable by the person in respect of the last acquisition of the immovable by the person and the tax that was payable by the person in respect of improvements to the immovable acquired or brought into Québec by the person after the immovable was last so acquired, and

(b)  the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply; and

(2)  B is

(a)  where the person was entitled to claim a rebate under sections 383 to 397 in respect of any tax included in the total tax charged in respect of the immovable, the difference between 100 % and the percentage prescribed for the purposes of section 386 or 386.1 that was applicable in determining the amount of that rebate, and

(b)  in any other case, 100 %.

1991, c. 67, s. 379; 1994, c. 22, s. 574.

1992-07-01

379. Subject to section 380, a person who is not a registrant and who makes a taxable supply by way of sale of an immovable is entitled to a rebate equal to the amount determined by the formula

                       A - B.

For the purposes of this formula,

(1)  A is the lesser of

(a)  the total of the tax that was payable by the person in respect of the last supply of the immovable to the person and the tax that was payable by the person in respect of improvements made by the person to the immovable since it was last supplied to the person; and

(b)  the tax calculated on the consideration for the supply of the immovable by the person;

(2)  B is the total of all amounts each of which is an amount paid to the person, or to which the person is entitled, under Division I as a rebate of tax payable by the person in respect of the last supply of the immovable to the person or as a rebate of tax payable under that division by the person in respect of an improvement made by the person to the immovable since it was last supplied to the person.

1991, c. 67, s. 379.