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T-0.1 - Act respecting the Québec sales tax

Section 370.3.1
Disposition versions

Full text
370.3.1. (Repealed).
1995, c. 1, s. 322; 1997, c. 85, s. 650; 2001, c. 51, s. 285; 2007, c. 12, s. 328; 2009, c. 5, s. 641; 2010, c. 5, s. 233; 2011, c. 1, s. 144; 2011, c. 6, s. 271; 2012, c. 28, s. 124.
370.3.1. An individual who is not entitled to a rebate under section 370.0.1 in respect of a residential complex because the fair market value of the residential complex is $344,925 or more, but who is entitled to a rebate under subsection 2 of section 254.1 of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of the residential complex, is entitled to a rebate of 9.5% of the amount of the rebate to which the individual is entitled in respect of the residential complex under subsection 2 of the said section 254.1.
1995, c. 1, s. 322; 1997, c. 85, s. 650; 2001, c. 51, s. 285; 2007, c. 12, s. 328; 2009, c. 5, s. 641; 2010, c. 5, s. 233; 2011, c. 1, s. 144; 2011, c. 6, s. 271.
370.3.1. An individual who is not entitled to a rebate under section 370.0.1 in respect of a residential complex because the fair market value of the residential complex is $341,775 or more, but who is entitled to a rebate under subsection 2 of section 254.1 of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of the residential complex, is entitled to a rebate of 8.5% of the amount of the rebate to which the individual is entitled in respect of the residential complex under subsection 2 of the said section 254.1.
1995, c. 1, s. 322; 1997, c. 85, s. 650; 2001, c. 51, s. 285; 2007, c. 12, s. 328; 2009, c. 5, s. 641; 2010, c. 5, s. 233; 2011, c. 1, s. 144.
370.3.1. An individual who is not entitled to a rebate under section 370.0.1 in respect of a residential complex because the fair market value of the residential complex is $256,331 or more, but who is entitled to a rebate under subsection 2 of section 254.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex, is entitled to a rebate of 8.5% of the amount of the rebate to which the individual is entitled in respect of the residential complex under subsection 2 of the said section 254.1.
1995, c. 1, s. 322; 1997, c. 85, s. 650; 2001, c. 51, s. 285; 2007, c. 12, s. 328; 2009, c. 5, s. 641; 2010, c. 5, s. 233.
370.3.1. An individual who is not entitled to a rebate under section 370.0.1 in respect of a residential complex because the fair market value of the residential complex is $253,969 or more, but who is entitled to a rebate under subsection 2 of section 254.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex, is entitled to a rebate of 7.5% of the amount of the rebate to which the individual is entitled in respect of the residential complex under subsection 2 of the said section 254.1.
1995, c. 1, s. 322; 1997, c. 85, s. 650; 2001, c. 51, s. 285; 2007, c. 12, s. 328; 2009, c. 5, s. 641.
370.3.1. An individual who is not entitled to a rebate under section 370.0.1 in respect of a residential complex because the fair market value of the residential complex is $256,388 or more, but who is entitled to a rebate under subsection 2 of section 254.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex, is entitled to a rebate of 7.5% of the amount of the rebate to which the individual is entitled in respect of the residential complex under subsection 2 of the said section 254.1.
1995, c. 1, s. 322; 1997, c. 85, s. 650; 2001, c. 51, s. 285; 2007, c. 12, s. 328.
370.3.1. An individual who is not entitled to a rebate under section 370.0.1 in respect of a residential complex because the fair market value of the residential complex is $258,806 or more, but who is entitled to a rebate under subsection 2 of section 254.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex, is entitled to a rebate of 7.5% of the amount of the rebate to which the individual is entitled in respect of the residential complex under subsection 2 of the said section 254.1.
1995, c. 1, s. 322; 1997, c. 85, s. 650; 2001, c. 51, s. 285.
370.3.1. An individual who is not entitled to a rebate under section 370.0.1 in respect of a residential complex because the fair market value of the residential complex is $230,050 or more, but who is entitled to a rebate under subsection 2 of section 254.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex, is entitled to a rebate of 7.5 % of the amount of the rebate to which the individual is entitled in respect of the residential complex under subsection 2 of the said section 254.1.
1995, c. 1, s. 322; 1997, c. 85, s. 650.
370.3.1. An individual who is not entitled to a rebate under section 370.0.1 in respect of a residential complex because the fair market value of the residential complex is $227,910 or more, but who is entitled to a rebate under subsection 2 of section 254.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex, is entitled to a rebate of 6.5% of the amount of the rebate to which the individual is entitled in respect of the residential complex under subsection 2 of the said section 254.1.
1995, c. 1, s. 322.
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