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T-0.1 - Act respecting the Québec sales tax

Section 370
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370. Where the builder of a single unit residential complex or a residential unit held in co-ownership pays or credits a rebate to or in favour of an individual under section 366 and the builder knows or ought to know that the individual is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the individual is entitled, the builder and the individual are solidarily liable to pay the amount of the rebate or excess to the Minister.
1991, c. 67, s. 370; 1995, c. 63, s. 510.
370. Where the builder of a single unit residential complex or a residential unit held in co-ownership pays or credits a rebate to or in favour of an individual under section 366 and the builder knows or ought to know that the individual is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the individual is entitled, the builder and the individual are jointly and severally liable to pay the amount of the rebate or excess to the Minister.
1991, c. 67, s. 370.
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