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T-0.1 - Act respecting the Québec sales tax

Section 370.12
Disposition versions

Full text
370.12. An individual is entitled to the rebate under section 370.9 in respect of a residential complex only if the individual files an application for the rebate on or before
(1)  the day that is two years after the earliest of
(a)  the day that is two years after the day the residential complex is first occupied in the manner described in subparagraph a of paragraph 3 of section 370.9;
(b)  the day ownership of the residential complex is transferred as described in subparagraph b of paragraph 3 of section 370.9; and
(c)  the day construction or substantial renovation of the residential complex is substantially completed; or
(2)  any day after the day provided for in paragraph 1 as the Minister may determine.
1995, c. 1, s. 323; 1997, c. 85, s. 659; 2009, c. 5, s. 646.
370.12. A rebate under section 370.9 shall not be paid to an individual in respect of a residential complex unless the individual files an application for the rebate within two years after the earlier of
(1)  the day that is two years after the day the complex is first occupied as described in subparagraph a of paragraph 3 of section 370.9;
(1.1)  the day ownership of the complex is transferred as described in subparagraph b of paragraph 3 of section 370.9; and
(2)   the day construction or substantial renovation of the complex is substantially completed.
1995, c. 1, s. 323; 1997, c. 85, s. 659.
370.12. A rebate under section 370.9 shall not be paid to an individual in respect of a residential complex unless the individual files an application for the rebate within two years after the earlier of
(1)  the day the complex is first occupied or ownership of the complex is transferred as described in paragraph 3 of section 370.9; and
(2)   the day construction or substantial renovation of the complex is substantially completed.
1995, c. 1, s. 323.
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