T-0.1 - Act respecting the Québec sales tax

Section 378.15 Disposition versions

2013-01-01

378.15. (Repealed).

2003, c. 2, s. 339; 2012, c. 28, s. 138.

2003-07-03

378.15. A person who is not entitled to a rebate under section 378.12 in respect of land because the fair market value of the land is $56,250 or more, but who is entitled to a rebate under subsection 6 of section 256.2 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the land, is entitled to a rebate of the tax paid under section 16 on the amount of the rebate to which the person is entitled in respect of the land under that subsection.

2003, c. 2, s. 339.