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T-0.1 - Act respecting the Québec sales tax
Section 370.3
Disposition versions
370.3. Where the builder pays to or credits in favour of an individual under subsection 4 of section 254.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) the amount of the rebate under subsection 2 of that section in respect of the residential complex, the builder shall pay to or credit in favour of the individual, under section 370.1, the amount of the rebate under section 370.0.1 in respect of the residential complex.
Section 370.1 does not apply where the builder of a residential complex does not pay to or credit in favour of an individual, under subsection 4 of section 254.1 of the Excise Tax Act, the amount of the rebate under subsection 2 of that section in respect of the residential complex.
370.3. Where the builder pays to or credits in favour of an individual under subsection 4 of section 254.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) the amount of the rebate under subsection 2 of that section in respect of the residential complex, the builder shall pay to or credit in favour of the individual, under section 370.1, the amount of the rebate under section 362.1 in respect of the residential complex.
Section 370.1 does not apply where the builder of a residential complex does not pay to or credit in favour of an individual, under subsection 4 of section 254.1 of the Excise Tax Act, the amount of the rebate under subsection 2 of that section in respect of the residential complex.
