T-0.1 - Act respecting the Québec sales tax

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670.26. A person is entitled to a rebate under section 670.23 in respect of a residential complex only if the person applies for the rebate within two years after the day on which possession of the residential unit referred to in paragraph 2 of section 670.23 is transferred to the person.
2007, c. 12, s. 343.