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T-0.1 - Act respecting the Québec sales tax
Section 668
Disposition versions
668. The rebate to which the builder of a specified residential complex is entitled under section 667 is equal to
(1) where the complex is a multiple unit residential complex,
(a) 50% of the estimated tax for the complex, where the construction or substantial renovation of the complex was, on 1 July 1992, more than 25% completed and not more than 50% completed, or
(b) 75% of the estimated tax for the complex, where the construction or substantial renovation of the complex was, on 1 July 1992, more than 50% completed; and
(2) where the complex is a unit held in co-ownership in a complex held in co-ownership,
(a) 50% of the estimated tax for the unit, where the construction or substantial renovation of the complex held in co-ownership in which the unit is situated was, on 1 July 1992, more than 25% completed and not more than 50% completed, or
(b) 75% of the estimated tax for the unit, where the construction or substantial renovation of the complex held in co-ownership in which the unit is situated was, on 1 July 1992, more than 50% completed.
668. The rebate to which the builder of a specified residential complex is entitled under section 667 is equal to
(1) where the complex is a multiple unit residential complex, the amount by which the amount that is
(a) 50 % of the estimated tax for the complex, where the complex was, on 1 July 1992, more than 25 % completed and not more than 50 % completed, or
(b) 75 % of the estimated tax for the complex, where the complex was, on 1 July 1992, more than 50 % completed,
exceeds the amount of any rebate in respect of the complex that is paid to any other person under section 667; and
(2) where the complex is a unit held in co-ownership, the amount by which the amount that is
(a) 50 % of the estimated tax for the unit, where the complex held in co-ownership in which the unit is situated was, on 1 July 1992, more than 25 % completed and not more than 50 % completed, or
(b) 75 % of the estimated tax for the unit, where the complex held in co-ownership in which the unit is situated was, on 1 July 1992, more than 50 % completed,
exceeds the amount of any rebate in respect of the unit that is paid to any other person under section 667.
