T-0.1 - Act respecting the Québec sales tax

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670.87. A builder is entitled to a rebate under section 670.85 in respect of a residential complex or of an addition to it only if the builder applies for the rebate within two years after the day that is the end of the month in which the tax referred to in section 670.85 is deemed to have been paid by the builder.
2009, c. 5, s. 672.