T-0.1 - Act respecting the Québec sales tax

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670.49. For the purposes of section 670.48, the rebate to which a builder is entitled in respect of the residential complex is equal to 7.5% of the amount of the rebate to which the builder is entitled under paragraph f of subsection 2 of section 256.71 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
The amount of the rebate referred to in the first paragraph is added to the amount of the rebate provided for in section 670.20.
2009, c. 5, s. 672.