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 367
Disposition versions
367. Notwithstanding section 362.2, where an application of an individual for a rebate under that section in respect of a single unit residential complex or a residential unit held in co-ownership is submitted under section 366 to the builder of the complex or unit,
(1) the builder shall transmit the application to the Minister with the builder’s return filed under Chapter VIII for the reporting period in which the rebate was paid or credited to the individual; and
(2) notwithstanding section 28 of the Tax Administration Act (chapter A-6.002), no interest is payable in respect of the rebate.
367. Notwithstanding section 362.2, where an application of an individual for a rebate under that section in respect of a single unit residential complex or a residential unit held in co-ownership is submitted under section 366 to the builder of the complex or unit,
(1) the builder shall transmit the application to the Minister with the builder’s return filed under Chapter VIII for the reporting period in which the rebate was paid or credited to the individual; and
(2) notwithstanding section 28 of the Act respecting the Ministère du Revenu (chapter M‐31), no interest is payable in respect of the rebate.
367. Notwithstanding section 362.1, where an application of an individual for a rebate under that section in respect of a single unit residential complex or a residential unit held in co-ownership is submitted under section 366 to the builder of the residential complex or unit,
(1) the builder shall transmit the application to the Minister with the builder’s return filed under Chapter VIII for the reporting period in which the rebate was paid or credited to the individual; and
(2) notwithstanding section 28 of the Act respecting the Ministère du Revenu (chapter M-31), no interest is payable in respect of the rebate.
367. Notwithstanding section 363, where an application of an individual for a rebate under that section in respect of a single unit residential complex or a residential unit held in co-ownership is submitted under section 366 to the builder of the residential complex or unit,
(1) the builder shall transmit the application to the Minister with the builder’s return filed under Chapter VIII for the reporting period in which the rebate was paid or credited to the individual; and
(2) notwithstanding section 28 of the Act respecting the Ministère du Revenu (chapter M-31), no interest is payable in respect of the rebate.
