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T-0.1 - Act respecting the Québec sales tax
Section 370.10
Disposition versions
370.10. For the purposes of section 370.9, unless section 370.10.1 applies, the rebate to which a particular individual is entitled in respect of the construction or substantial renovation of a single unit residential complex or a residential unit held in co-ownership is equal to
(1) where the fair market value referred to in paragraph 1 of section 370.9 is not more than $200,000, the amount determined by the formula
[36% × (A − B)] + B; and
(2) where the fair market value referred to in paragraph 1 of section 370.9 is more than $200,000 but less than $225,000, the amount determined by the formula
{[36% × (A − B)] × [($225,000 − C)/$25,000]} + B.
For the purposes of these formulas,
(1) A is the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with section 370.12;
(2) B is the tax under section 16 that, if applicable, is paid in respect of the amount of the rebate to which the particular individual is entitled in respect of the construction or substantial renovation of the residential complex under subsection 2 of section 256 of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(3) C is the fair market value referred to in paragraph 1 of section 370.9.
For the purposes of this section, the amount obtained by multiplying 36% by the difference between A and B may not exceed,
(0.0.0.1) in the case where all or substantially all of the tax was paid at the rate of 9.975%, $7,182;
(0.0.1) in the case where all or substantially all of the tax was paid at the rate of 9.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $7,059;
(0.1) in the case where all or substantially all of the tax was paid at the rate of 8.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $6,316;
(1) in the case where all or substantially all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $5,573;
(2) in the case where all or substantially all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%, $5,607;
(3) in the case where all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%, $5,642; and
(4) in any other case, the amount determined by the formula
(D × $69) + (E × $34) + (F × $743) + (G × $1,486) + (H × $1,609) + $5,573.
For the purposes of the formula in subparagraph 4 of the third paragraph,
(1) D is the percentage that corresponds to the extent to which the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%;
(2) E is the percentage that corresponds to the extent to which the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%;
(3) F is the percentage that corresponds to the extent to which the tax was paid at the rate of 8.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%;
(4) G is the percentage that corresponds to the extent to which the tax was paid at the rate of 9.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%; and
(5) H is the percentage that corresponds to the extent to which the tax was paid at the rate of 9.975%.
370.10. For the purposes of section 370.9, unless section 370.10.1 applies, the rebate to which a particular individual is entitled in respect of the construction or substantial renovation of a single unit residential complex or a residential unit held in co-ownership is equal to
(1) where the fair market value referred to in paragraph 1 of section 370.9 is not more than $200,000, the amount determined by the formula
[36% × (A − B)] + B; and
(2) where the fair market value referred to in paragraph 1 of section 370.9 is more than $200,000 but less than $225,000, the amount determined by the formula
{[36% × (A − B)] × [($225,000 − C)/$25,000]} + B.
For the purposes of these formulas,
(1) A is the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with section 370.12;
(2) B is the tax paid under section 16 in respect of the amount of the rebate to which the particular individual is entitled in respect of the construction or substantial renovation of the residential complex under subsection 2 of section 256 of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(3) C is the fair market value referred to in paragraph 1 of section 370.9.
For the purposes of this section, the amount obtained by multiplying 36% by the difference between A and B may not exceed,
(0.0.1) in the case where all or substantially all of the tax was paid at the rate of 9.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $7,059;
(0.1) in the case where all or substantially all of the tax was paid at the rate of 8.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $6,316;
(1) in the case where all or substantially all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $5,573;
(2) in the case where all or substantially all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%, $5,607;
(3) in the case where all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%, $5,642; and
(4) in any other case, the amount determined by the formula
(D × $69) + (E × $34) + (F × $743) + (G × $1,486) + $5,573.
For the purposes of the formula in subparagraph 4 of the third paragraph,
(1) D is the percentage that corresponds to the extent to which the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%;
(2) E is the percentage that corresponds to the extent to which the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%;
(3) F is the percentage that corresponds to the extent to which the tax was paid at the rate of 8.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%; and
(4) G is the percentage that corresponds to the extent to which the tax was paid at the rate of 9.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%.
370.10. For the purposes of section 370.9, unless section 370.10.1 applies, the rebate to which a particular individual is entitled in respect of the construction or substantial renovation of a single unit residential complex or a residential unit held in co-ownership is equal to
(1) where the fair market value referred to in paragraph 1 of section 370.9 is not more than $200,000, the amount determined by the formula
[36% × (A − B)] + B; and
(2) where the fair market value referred to in paragraph 1 of section 370.9 is more than $200,000 but less than $225,000, the amount determined by the formula
{[36% × (A − B)] × [($225,000 − C) / $25,000]} + B.
For the purposes of these formulas,
(1) A is the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with section 370.12;
(2) B is the tax paid under section 16 in respect of the amount of the rebate to which the particular individual is entitled in respect of the construction or substantial renovation of the residential complex under subsection 2 of section 256 of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(3) C is the fair market value referred to in paragraph 1 of section 370.9.
For the purposes of this section, the amount obtained by multiplying 36% by the difference between A and B may not exceed,
(0.1) in the case where all or substantially all of the tax was paid at the rate of 8.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $6,316;
(1) in the case where all or substantially all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $5,573;
(2) in the case where all or substantially all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%, $5,607;
(3) in the case where all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%, $5,642; and
(4) in any other case, the amount determined by the formula
(D × $69) + (E × $34) + (F × $743) + $5,573.
For the purposes of the formula in subparagraph 4 of the third paragraph,
(1) D is the percentage that corresponds to the extent to which the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%;
(2) E is the percentage that corresponds to the extent to which the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%; and
(3) F is the percentage that corresponds to the extent to which the tax was paid at the rate of 8.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%.
370.10. For the purposes of section 370.9, the rebate to which a particular individual is entitled in respect of the construction or substantial renovation of a single unit residential complex or a residential unit held in co-ownership is equal to
(1) where the fair market value referred to in paragraph 1 of section 370.9 is not more than $200,000, the amount determined by the formula
[36% × (A − B)] + B; and
(2) where the fair market value referred to in paragraph 1 of section 370.9 is more than $200,000 but less than $225,000, the amount determined by the formula
{[36% × (A − B)] × [($225,000 − C) / $25,000]} + B.
For the purposes of these formulas,
(1) A is the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with section 370.12;
(2) B is the tax paid under section 16 in respect of the amount of the rebate to which the particular individual is entitled in respect of the construction or substantial renovation of the residential complex under subsection 2 of section 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); and
(3) C is the fair market value referred to in paragraph 1 of section 370.9.
For the purposes of this section, the amount obtained by multiplying 36% by the difference between A and B may not exceed,
(0.1) in the case where all or substantially all of the tax was paid at the rate of 8.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $6,316;
(1) in the case where all or substantially all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $5,573;
(2) in the case where all or substantially all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%, $5,607;
(3) in the case where all of the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%, $5,642; and
(4) in any other case, the amount determined by the formula
(D × $69) + (E × $34) + (F × $743) + $5,573.
For the purposes of the formula in subparagraph 4 of the third paragraph,
(1) D is the percentage that corresponds to the extent to which the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%;
(2) E is the percentage that corresponds to the extent to which the tax was paid at the rate of 7.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%; and
(3) F is the percentage that corresponds to the extent to which the tax was paid at the rate of 8.5% at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%.
370.10. For the purposes of section 370.9, the rebate to which a particular individual is entitled in respect of the construction or substantial renovation of a single unit residential complex or a residential unit held in co-ownership is equal to
(1) where the fair market value referred to in paragraph 1 of section 370.9 is not more than $200,000, the amount determined by the formula
[36% × (A − B)] + B; and
(2) where the fair market value referred to in paragraph 1 of section 370.9 is more than $200,000 but less than $225,000, the amount determined by the formula
{[36% × (A − B)] × [($225,000 − C) / $25,000]} + B.
For the purposes of these formulas,
(1) A is the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with section 370.12;
(2) B is the tax paid under section 16 in respect of the amount of the rebate to which the particular individual is entitled in respect of the construction or substantial renovation of the residential complex under subsection 2 of section 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); and
(3) C is the fair market value referred to in paragraph 1 of section 370.9.
For the purposes of this section, the amount obtained by multiplying 36% by the difference between A and B may not exceed,
(1) in the case where all or substantially all of the tax was paid at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 5%, $5,573;
(2) in the case where all or substantially all of the tax was paid at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%, $5,607;
(3) in the case where all of the tax was paid at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%, $5,642; and
(4) in any other case, the amount determined by the formula
(D × $69) + (E × $34) + $5,573.
For the purposes of the formula in subparagraph 4 of the third paragraph,
(1) D is the percentage that corresponds to the extent to which the tax was paid at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 7%; and
(2) E is the percentage that corresponds to the extent to which the tax was paid at a time when the tax payable under subsection 1 of section 165 of the Excise Tax Act was paid at the rate of 6%.
370.10. For the purposes of section 370.9, the rebate to which a particular individual is entitled in respect of the construction or substantial renovation of a single unit residential complex or a residential unit held in co-ownership is equal to
(1) where the fair market value referred to in paragraph 1 of section 370.9 is not more than $200,000, the amount determined by the formula
[36% × (A − B)] + B; and
(2) where the fair market value referred to in paragraph 1 of section 370.9 is more than $200,000 but less than $225,000, the amount determined by the formula
{[36% × (A − B)] × [($225,000 − C) / $25,000]} + B.
For the purposes of these formulas,
(1) A is the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with section 370.12;
(2) B is the tax paid under section 16 in respect of the amount of the rebate to which the particular individual is entitled in respect of the construction or substantial renovation of the residential complex under subsection 2 of section 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); and
(3) C is the fair market value referred to in paragraph 1 of section 370.9.
For the purposes of this section, the amount obtained by multiplying 36% by the difference between A and B may not exceed,
(1) in the case where all or substantially all of the tax was paid at a time when the tax payable under Part IX of the Excise Tax Act was paid at the rate of 6%, $5,607;
(2) in the case where all of the tax was paid at a time when the tax payable under Part IX of the Excise Tax Act was paid at the rate of 7%, $5,642; and
(3) in any other case, the amount determined by the formula
(D × $35) + $5,607.
For the purposes of the formula in subparagraph 3 of the third paragraph, D is the percentage that corresponds to the extent to which the tax was paid at a time when the tax payable under Part IX of the Excise Tax Act was paid at the rate of 7%.
370.10. For the purposes of section 370.9, the rebate to which a particular individual is entitled in respect of the construction or substantial renovation of a single unit residential complex or a residential unit held in co-ownership is equal to
(1) where the fair market value referred to in paragraph 1 of section 370.9 is not more than $200,000, the amount determined by the formula
[36% × (A − B)] + B; and
(2) where the fair market value referred to in paragraph 1 of section 370.9 is more than $200,000 but less than $225,000, the amount determined by the formula
{[36% × (A − B)] × [($225,000 − C) / $25,000]} + B.
For the purposes of these formulas,
(1) A is the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with section 370.12;
(2) B is the tax paid under section 16 in respect of the amount of the rebate to which the particular individual is entitled in respect of the construction or substantial renovation of the residential complex under subsection 2 of section 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); and
(3) C is the fair market value referred to in paragraph 1 of section 370.9.
For the purposes of this section, the amount obtained by multiplying 36% by the difference between A and B shall not exceed $5,642.
370.10. For the purposes of section 370.9, the rebate to which a particular individual is entitled in respect of the construction or substantial renovation of a single unit residential complex or a residential unit held in co-ownership is equal to
(1) where the fair market value referred to in paragraph 1 of section 370.9 is not more than $175,000, the amount determined by the formula
[36% × (A - B)] + B; and
(2) where the fair market value referred to in paragraph 1 of section 370.9 is more than $175,000 but less than $200,000, the amount determined by the formula
{ [ ($200,000 - C) ]}
{[36% × (A - B)] × [-----------------]} + B.
{ [ $25,000 ]}
{[36% × (A - B)] × [-----------------]} + B.
{ [ $25,000 ]}
For the purposes of these formulas,
(1) A is the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with section 370.12;
(2) B is the tax paid under section 16 in respect of the amount of the rebate to which the particular individual is entitled in respect of the construction or substantial renovation of the residential complex under subsection 2 of section 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); and
(3) C is the fair market value referred to in paragraph 1 of section 370.9.
For the purposes of this section, the amount obtained by multiplying 36 % by the difference between A and B shall not exceed $4,937.
370.10. For the purposes of section 370.9, the rebate to which a particular individual is entitled in respect of the construction or substantial renovation of a single unit residential complex is equal to
(1) where the fair market value referred to in paragraph 1 of section 370.9 is not more than $175,000, the amount determined by the formula
[36% × (A - B)] + B; and
(2) where the fair market value referred to in paragraph 1 of section 370.9 is more than $175,000 but less than $200,000, the amount determined by the formula
{ [ ($200,000 - C) ]}Š {[36% × (A - B)] × [-----------------]} + B.Š { [ $25,000 ]}
For the purposes of these formulas,
(1) A is the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with section 370.12;
(2) B is the tax paid under section 16 in respect of the amount of the rebate to which the particular individual is entitled in respect of the construction or substantial renovation of the residential complex under subsection 2 of section 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); and
(3) C is the fair market value referred to in paragraph 1 of section 370.9.
For the purposes of this section, the amount obtained by multiplying 36% by the difference between A and B shall not exceed $4,278.
