T-0.1 - Act respecting the Québec sales tax

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669.1. Where the estimated tax for a residential complex is an amount based on the consideration, or a portion of the consideration, for a supply of the complex, a rebate in respect of the complex shall not be paid under this division to a person unless the person has applied for the rebate after tax under section 16 became payable in respect of that supply.
1994, c. 22, s. 639.