Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 380.1
Disposition versions
380.1. Where, for the purpose of satisfying in whole or in part a debt or obligation owing by a person (in this section referred to as the “debtor”), a creditor exercises a right under an Act of the Legislature of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut, or of the Parliament of Canada or an agreement relating to a debt security to cause the supply of an immovable and, under the Act or the agreement, the debtor has a right to redeem the immovable, the following rules apply:
(1) the debtor is not entitled to claim a rebate under section 379 in respect of the immovable unless the time limit for redeeming the immovable has expired and the debtor has not exercised the debtor’s right of redemption; and
(2) where the debtor is entitled to claim the rebate, consideration for the supply is deemed, for the purposes of section 380, to have become due on the day on which the time limit for redeeming the immovable expires.
380.1. Where, for the purpose of satisfying in whole or in part a debt or obligation owing by a person (in this section referred to as the “debtor”), a creditor exercises a right under an Act of the Legislature of Québec, another province, the Northwest Territories or the Yukon Territory or of the Parliament of Canada or an agreement relating to a debt security to cause the supply of an immovable and, under the Act or the agreement, the debtor has a right to redeem the immovable, the following rules apply:
(1) the debtor is not entitled to claim a rebate under section 379 in respect of the immovable unless the time limit for redeeming the immovable has expired and the debtor has not exercised the debtor’s right of redemption; and
(2) where the debtor is entitled to claim the rebate, consideration for the supply is deemed, for the purposes of section 380, to have become due on the day on which the time limit for redeeming the immovable expires.
