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T-0.1 - Act respecting the Québec sales tax

Section 370.4
Disposition versions

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370.4. Where the builder of a residential complex pays to or credits in favour of an individual a rebate under section 370.1 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.
1994, c. 22, s. 572; 1995, c. 63, s. 510.
370.4. Where the builder of a residential complex pays to or credits in favour of an individual a rebate under section 370.1 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.
1994, c. 22, s. 572.
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