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T-0.1 - Act respecting the Québec sales tax

Section 670.51
Disposition versions

Full text
670.51. A person is entitled to a rebate under sections 670.42 to 670.50 in respect of a residential complex only if the person applies for the rebate within two years after
(1)  in the case of a rebate to a person other than the builder of the residential complex, the day on which possession of the residential complex is transferred to the person; and
(2)  in the case of a rebate to the builder of the residential complex, the day that is the end of the month in which the tax referred to in paragraph 3 of section 670.44 or paragraph 3 of section 670.48 is deemed to have been paid by the builder.
2009, c. 5, s. 672.
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