T-0.1 - Act respecting the Québec sales tax

Section 366 Disposition versions

1999-04-01

366. The builder of a single unit residential complex or a residential unit held in co-ownership who has made a taxable supply of the complex or unit by way of sale to an individual and has transferred ownership of the complex or unit to the individual under the agreement for the supply may pay or credit to or in favour of the individual the amount of the rebate under section 362.2, if

(1)  tax under section 16 has been paid, or is payable, by the individual in respect of the supply;

(2)  the individual, within two years after the day ownership of the complex or unit was transferred to the individual under the agreement for the supply, submits to the builder, in the manner prescribed by the Minister, an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under section 362.2 in respect of the complex or unit if the individual applied therefor within the time allowed for such an application;

(3)  the builder agrees to pay or credit to or in favour of the individual any rebate under section 362.2 that is payable to the individual in respect of the complex; and

(4)  the tax payable in respect of the supply has not been paid at the time the individual submits an application to the builder for the rebate and, if the individual had paid the tax and made an application for the rebate, the rebate would have been payable to the individual under section 362.2.

1991, c. 67, s. 366; 1993, c. 19, s. 222; 1995, c. 1, s. 314; 1997, c. 85, s. 645.

1995-01-30

366. The builder of a single unit residential complex or a residential unit held in co-ownership who has made a taxable supply of the complex or unit by way of sale to an individual and has transferred ownership of the complex or unit to the individual under the agreement for the supply may pay or credit to or in favour of the individual the amount of the rebate under section 362.2, if

(1)  tax under section 16 has been paid, or is payable, by the individual in respect of the supply;

(2)  the individual, within four years after the day ownership of the complex or unit was transferred to the individual under the agreement for the supply, submits to the builder, in the manner prescribed by the Minister, an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under section 362.2 in respect of the complex or unit if the individual applied therefor within the time allowed for such an application;

(3)  the builder agrees to pay or credit to or in favour of the individual any rebate under section 362.2 that is payable to the individual in respect of the complex; and

(4)  the tax payable in respect of the supply has not been paid at the time the individual submits an application to the builder for the rebate and, if the individual had paid the tax and made an application for the rebate, the rebate would have been payable to the individual under section 362.2.

1991, c. 67, s. 366; 1993, c. 19, s. 222; 1995, c. 1, s. 314.

1993-06-15

366. The builder of a single unit residential complex or a residential unit held in co-ownership to which subsection 2 of section 254 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) applies may pay or credit to or in favour of the individual the amount of the rebate under section 362.1, if

(1)  tax under section 16 has been paid, or is payable, by the individual in respect of the supply;

(2)  the individual, within four years after the day ownership of the residential complex or unit was transferred to the individual under the agreement for the supply, submits to the builder in the manner prescribed by the Minister an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under section 362.1 in respect of the residential complex or unit if the individual applied therefor within the time allowed for such an application;

(3)  the builder agrees to pay or credit to or in favour of the individual any rebate under section 362.1 that is payable to the individual in respect of the residential complex; and

(4)  the tax payable in respect of the supply has not been paid at the time the individual submits an application to the builder for a rebate and, if the individual had paid the tax and made an application for a rebate, the rebate would have been payable to the individual under section 362.1.

1991, c. 67, s. 366; 1993, c. 19, s. 222.

1992-07-01

366. The builder of a single unit residential complex or a residential unit held in co-ownership who has made a taxable supply of the residential complex or unit by way of sale to an individual and has transferred ownership of the residential complex or unit to the individual under the agreement for the supply may pay or credit to or in favour of the individual the amount of the rebate under section 363, if

(1)  tax under section 16 has been paid, or is payable, by the individual in respect of the supply;

(2)  the individual, within four years after the day ownership of the residential complex or unit was transferred to the individual under the agreement for the supply, submits to the builder in the manner prescribed by the Minister an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under section 363 in respect of the residential complex or unit if the individual applied therefor within the time allowed for such an application;

(3)  the builder agrees to pay or credit to or in favour of the individual any rebate under section 363 that is payable to the individual in respect of the residential complex; and

(4)  the tax payable in respect of the supply has not been paid at the time the individual submits an application to the builder for a rebate and, if the individual had paid the tax and made application for a rebate, the rebate would have been payable to the individual under section 363.

1991, c. 67, s. 366.