T-0.1 - Act respecting the Québec sales tax

Section 378 Disposition versions

1993-06-15

378. (Repealed).

1991, c. 67, s. 378; 1993, c. 19, s. 226.

1992-07-01

378. An individual who is not entitled to a rebate under section 375 in respect of the construction or substantial renovation of a single unit residential complex because the fair market value referred to in paragraph 1 of section 375 is $175 000 or more, but who is entitled to a rebate under subsection 2 of section 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the construction or substantial renovation of the residential complex, is entitled to a rebate of the tax paid under section 16 on the amount of the rebate to which the individual is entitled in respect of the construction or substantial renovation of the residential complex under that subsection.

1991, c. 67, s. 378.