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 666
Disposition versions
666. The rebate to which a person is entitled in respect of a specified single unit residential complex under sections 664 and 665 is equal to
(1) where the construction or substantial renovation of the complex is at least 25% but not more than 50% completed on 1 July 1992 and possession is transferred before 1 October 1992, 50% of the estimated tax for the complex;
(2) where the construction or substantial renovation of the complex is more than 50% completed on 1 July 1992 and
(a) possession is transferred before 1 October 1992, 66 2/3% of the estimated tax for the complex, or
(b) possession is transferred before 1 January 1993, 33 1/3% of the estimated tax for the complex; and
(3) where the construction or substantial renovation of the complex is substantially completed on 1 July 1992 and possession is transferred after 1992 but before 1 January 1996, 33 1/3% of the estimated tax for the complex.
666. The rebate to which a person is entitled in respect of a specified single unit residential complex under sections 664 and 665 is equal to the amount, if any, by which the amount that is
(1) where the complex is at least 25 % but not more than 50 % completed on 1 July 1992 and possession is transferred before 1 October 1992, 50 % of the estimated tax for the complex,
(2) where the complex is more than 50 % completed on 1 July 1992 and
(a) possession is transferred before 1 October 1992, 662/3 % of the estimated tax for the complex, or
(b) possession is transferred before 1 January 1993, 331/3 % of the estimated tax for the complex, or
(3) where the complex is substantially completed on 1 July 1992 and possession is transferred after 1992 but before 1 January 1996, 331/3 % of the estimated tax for the complex.
exceeds the amount of any rebate in respect of the complex that is paid to any other person under sections 664 and 665.
666. The rebate to which a person is entitled in respect of a specified single unit residential complex under sections 664 and 665 is equal to the amount, if any, by which the amount that is
(1) 2/3 of the estimated tax for the complex, where the complex is substantially completed and possession is transferred before 1 October 1992, or
(2) 1/3 of the estimated tax for the complex, where the complex is substantially completed and possession is transferred before 1 January 1993, unless paragraph 1 applies,
exceeds the amount of any rebate in respect of the complex that is paid to any other person under sections 664 and 665.
