T-0.1 - Act respecting the Québec sales tax

Section 378.14 Disposition versions

2013-01-01

378.14. (Repealed).

2003, c. 2, s. 339; 2012, c. 28, s. 137.

2003-07-03

378.14. A person who is not entitled to a rebate under any of sections 378.6, 378.8 and 378.10 in respect of a residential unit because the fair market value of the unit is $225,000 or more, but who is entitled to a rebate under any of subsections 3, 4 and 5 of section 256.2 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the unit, is entitled to a rebate of the tax paid under section 16 on the amount of the rebate to which the person is entitled in respect of the unit under any of those subsections.

2003, c. 2, s. 339.