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T-0.1 - Act respecting the Québec sales tax
Section 664
Disposition versions
664. Subject to sections 669 and 669.1, the builder of a specified single unit residential complex is entitled to a rebate determined under section 666 where
(1) the builder gives possession of the residential complex to a person under lease, licence or similar arrangement and is thereby deemed under section 223 or 225 to have made a taxable supply of the residential complex;
(2) tax under section 16 is payable in respect of the supply;
(3) the person takes possession of the residential complex for the first time after 30 June 1992 and before 1 January 1996; and
(4) the construction or substantial renovation of the residential complex is substantially completed before 1 January 1993.
664. Subject to section 669, the builder of a specified single unit residential complex is entitled to a rebate determined under section 666 where
(1) he gives possession of the residential complex to a person under a lease, licence or similar arrangement and is thereupon deemed under section 223 to have made a taxable supply of the residential complex;
(2) tax under section 16 is payable in respect of the supply;
(3) the person takes possession of the residential complex for the first time after 30 June 1992 and before 1 January 1996; and
(4) the residential complex is substantially completed before 1 January 1993.
664. Subject to section 669, the builder of a specified single unit residential complex is entitled to a rebate determined under section 666 where
(1) he gives possession of the residential complex to a person under a lease, licence or similar arrangement and is thereupon deemed under section 223 to have made a taxable supply of the residential complex;
(2) tax under section 16 is payable in respect of the supply;
(3) the person takes possession of the residential complex for the first time after 30 June 1992 and before 1 January 1993; and
(4) the residential complex is substantially completed before 1 January 1993.
