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T-0.1 - Act respecting the Québec sales tax

Section 370.8
Disposition versions

Full text
370.8. (Repealed).
1995, c. 1, s. 323; 1997, c. 85, s. 654; 2001, c. 51, s. 288; 2007, c. 12, s. 331; 2009, c. 5, s. 644; 2010, c. 5, s. 236; 2011, c. 1, s. 147; 2011, c. 6, s. 274; 2012, c. 28, s. 127.
370.8. An individual who is not entitled to a rebate under section 370.5 in respect of a share of the capital stock of a cooperative housing corporation because the total consideration is $344,925 or more, but who is entitled to a rebate under subsection 2 of section 255 of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of the share, is entitled to a rebate of 9.5% of the amount of the rebate to which the individual is entitled in respect of the share under subsection 2 of the said section 255.
1995, c. 1, s. 323; 1997, c. 85, s. 654; 2001, c. 51, s. 288; 2007, c. 12, s. 331; 2009, c. 5, s. 644; 2010, c. 5, s. 236; 2011, c. 1, s. 147; 2011, c. 6, s. 274.
370.8. An individual who is not entitled to a rebate under section 370.5 in respect of a share of the capital stock of a cooperative housing corporation because the total consideration is $341,775 or more, but who is entitled to a rebate under subsection 2 of section 255 of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of the share, is entitled to a rebate of 8.5% of the amount of the rebate to which the individual is entitled in respect of the share under subsection 2 of the said section 255.
1995, c. 1, s. 323; 1997, c. 85, s. 654; 2001, c. 51, s. 288; 2007, c. 12, s. 331; 2009, c. 5, s. 644; 2010, c. 5, s. 236; 2011, c. 1, s. 147.
370.8. An individual who is not entitled to a rebate under section 370.5 in respect of a share of the capital stock of a cooperative housing corporation because the total consideration is $256,331 or more, but who is entitled to a rebate under subsection 2 of section 255 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the share, is entitled to a rebate of 8.5% of the amount of the rebate to which the individual is entitled in respect of the share under subsection 2 of the said section 255.
1995, c. 1, s. 323; 1997, c. 85, s. 654; 2001, c. 51, s. 288; 2007, c. 12, s. 331; 2009, c. 5, s. 644; 2010, c. 5, s. 236.
370.8. An individual who is not entitled to a rebate under section 370.5 in respect of a share of the capital stock of a cooperative housing corporation because the total consideration is $253,969 or more, but who is entitled to a rebate under subsection 2 of section 255 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the share, is entitled to a rebate of 7.5% of the amount of the rebate to which the individual is entitled in respect of the share under subsection 2 of the said section 255.
1995, c. 1, s. 323; 1997, c. 85, s. 654; 2001, c. 51, s. 288; 2007, c. 12, s. 331; 2009, c. 5, s. 644.
370.8. An individual who is not entitled to a rebate under section 370.5 in respect of a share of the capital stock of a cooperative housing corporation because the total consideration is $256,388 or more, but who is entitled to a rebate under subsection 2 of section 255 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the share, is entitled to a rebate of 7.5% of the amount of the rebate to which the individual is entitled in respect of the share under subsection 2 of the said section 255.
1995, c. 1, s. 323; 1997, c. 85, s. 654; 2001, c. 51, s. 288; 2007, c. 12, s. 331.
370.8. An individual who is not entitled to a rebate under section 370.5 in respect of a share of the capital stock of a cooperative housing corporation because the total consideration is $258,806 or more, but who is entitled to a rebate under subsection 2 of section 255 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the share, is entitled to a rebate of 7.5% of the amount of the rebate to which the individual is entitled in respect of the share under subsection 2 of the said section 255.
1995, c. 1, s. 323; 1997, c. 85, s. 654; 2001, c. 51, s. 288.
370.8. An individual who is not entitled to a rebate under section 370.5 in respect of a share of the capital stock of a cooperative housing corporation because the total consideration is $230,050 or more, but who is entitled to a rebate under subsection 2 of section 255 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the share, is entitled to a rebate of 7.5 % of the amount of the rebate to which the individual is entitled in respect of the share under subsection 2 of the said section 255.
1995, c. 1, s. 323; 1997, c. 85, s. 654.
370.8. An individual who is not entitled to a rebate under section 370.5 in respect of a share of the capital stock of a cooperative housing corporation because the total consideration is $227,910 or more, but who is entitled to a rebate under subsection 2 of section 255 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the share, is entitled to a rebate of 6.5 % of the amount of the rebate to which the individual is entitled in respect of the share under subsection 2 of the said section 255.
1995, c. 1, s. 323.
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