T-0.1 - Act respecting the Québec sales tax

Section 370.1 Disposition versions

2001-12-20

370.1. The builder of a residential complex that is a single unit residential complex or a residential unit held in co-ownership who makes a supply of the complex to an individual under an agreement referred to in subparagraph 1 of the first paragraph of section 370.0.1 and transfers possession of the complex to the individual under the agreement may pay to, or credit in favour of, the individual the amount of the rebate under section 370.0.1 where

(1)  the individual, within two years after the day possession of the complex is 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 370.0.1 in respect of the complex if the individual applied for it within the time allowed for such an application; and

(2)  the builder agrees to pay to, or credit in favour of, the individual any rebate under section 370.0.1 that is payable to the individual in respect of the complex.

1994, c. 22, s. 572; 1995, c. 1, s. 319; 1997, c. 85, s. 649; 2001, c. 53, s. 357.

1997-12-19

370.1. The builder of a single unit residential complex who makes a supply of the complex to an individual under an agreement referred to in paragraph 1 of section 370.0.1 and transfers possession of the complex to the individual under the agreement may pay to, or credit in favour of, the individual the amount of the rebate under section 370.0.1 where

(1)  the individual, within two years after the day possession of the complex is 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 370.0.1 in respect of the complex if the individual applied for it within the time allowed for such an application; and

(2)  the builder agrees to pay to, or credit in favour of, the individual any rebate under section 370.0.1 that is payable to the individual in respect of the complex.

1994, c. 22, s. 572; 1995, c. 1, s. 319; 1997, c. 85, s. 649.

1995-01-30

370.1. The builder of a single unit residential complex who makes a supply of the complex to an individual under an agreement referred to in paragraph 1 of section 370.0.1 and transfers possession of the complex to the individual under the agreement may pay to, or credit in favour of, the individual the amount of the rebate under section 370.0.1 where

(1)  the individual, within four years after the day possession of the complex is 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 370.0.1 in respect of the complex if the individual applied for it within the time allowed for such an application; and

(2)  the builder agrees to pay to, or credit in favour of, the individual any rebate under section 370.0.1 that is payable to the individual in respect of the complex.

1994, c. 22, s. 572; 1995, c. 1, s. 319.

1994-06-17

370.1. The builder of a single unit residential complex referred to in subsection 2 of section 254.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) may pay to, or credit in favour of, the individual the amount of the rebate under section 362.1 where

(1)  the individual, within four years after the day possession of the complex is 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 complex if the individual applied for it within the time allowed for such an application; and

(2)  the builder agrees to pay to, or credit in favour of, the individual any rebate under section 362.1 that is payable to the individual in respect of the complex.

1994, c. 22, s. 572.