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T-0.1 - Act respecting the Québec sales tax

Section 380
Disposition versions

Full text
380. A rebate under section 379 shall not be paid to a person in respect of a supply by way of sale of an immovable by the person unless the person files an application for the rebate within two years after the day the consideration for the supply became due or was paid without having become due.
1991, c. 67, s. 380; 1997, c. 85, s. 660.
380. A person is not entitled to a rebate under section 379 in respect of the supply by way of sale of an immovable by the person unless the person files an application for the rebate within four years after the day the consideration for the supply became due or was paid without becoming due.
1991, c. 67, s. 380.
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