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T-0.1 - Act respecting the Québec sales tax
Section 370.2
Disposition versions
370.2. Notwithstanding section 370.0.1, where an application of an individual for a rebate under this section in respect of a residential complex is submitted under section 370.1 to the builder of the complex,
(1) the builder shall transmit the application to the Minister with the builder’s return filed under Chapter VIII for the reporting period in which the rebate was paid to, or credited in favour of, the individual; and
(2) notwithstanding section 28 of the Tax Administration Act (chapter A-6.002), interest is not payable in respect of the rebate.
370.2. Notwithstanding section 370.0.1, where an application of an individual for a rebate under this section in respect of a residential complex is submitted under section 370.1 to the builder of the complex,
(1) the builder shall transmit the application to the Minister with the builder’s return filed under Chapter VIII for the reporting period in which the rebate was paid to, or credited in favour of, the individual; and
(2) notwithstanding section 28 of the Act respecting the Ministère du Revenu (chapter M-31), interest is not payable in respect of the rebate.
370.2. Notwithstanding section 362.1, where an application of an individual for a rebate under this section in respect of a residential complex is submitted under section 370.1 to the builder of the complex,
(1) the builder shall transmit the application to the Minister with the builder’s return filed under Chapter VIII for the reporting period in which the rebate was paid to, or credited in favour of, the individual; and
(2) notwithstanding section 28 of the Act respecting the Ministère du Revenu (chapter M-31), interest is not payable in respect of the rebate.
