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T-0.1 - Act respecting the Québec sales tax
Section 368
Disposition versions
368. Where the builder pays or credits the amount of a rebate under subsection 2 of section 254 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the complex or unit to or in favour of an individual under subsection 4 of that section, the builder shall pay or credit, pursuant to section 366, the amount of the rebate under section 362.2 in respect of the complex or unit to or in favour of the individual.
Section 366 does not apply where a builder of a single unit residential complex or a residential unit held in co-ownership does not pay or credit the amount of a rebate under subsection 2 of section 254 of the Excise Tax Act in respect of the residential complex or unit, to or in favour of an individual under subsection 4 of that section.
368. Where the builder pays or credits the amount of a rebate under subsection 2 of section 254 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex or unit to or in favour of an individual under subsection 4 of that section, the builder shall pay or credit, pursuant to section 366, the amount of the rebate under section 362.1 in respect of the residential complex or unit to or in favour of the individual.
Section 366 does not apply where a builder of a single unit residential complex or a residential unit held in co-ownership does not pay or credit the amount of a rebate under subsection 2 of section 254 of the Excise Tax Act in respect of the residential complex or unit, to or in favour of an individual under subsection 4 of that section.
368. Where the builder pays or credits the amount of a rebate under subsection 2 of section 254 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex or unit to or in favour of an individual under subsection 4 of that section, the builder shall pay or credit, pursuant to section 366, the amount of the rebate under section 363 in respect of the residential complex or unit to or in favour of the individual.
Section 366 does not apply where a builder of a single unit residential complex or a residential unit held in co-ownership does not pay or credit the amount of a rebate under subsection 2 of section 254 of the Excise Tax Act in respect of the residential complex or unit, to or in favour of an individual under subsection 4 of that section.
