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T-0.1 - Act respecting the Québec sales tax
Section 665
Disposition versions
665. Subject to sections 669 and 669.1, where the builder of a specified single unit residential complex makes a taxable supply of the residential complex by way of sale to an individual, the individual or the builder, by reason of section 683, is entitled to a rebate determined under section 666 where
(1) tax under section 16 is payable in respect of the supply;
(2) the individual takes possession of the residential complex for the first time after 30 June 1992 and before 1 January 1996; and
(3) the construction or substantial renovation of the residential complex is substantially completed before 1 January 1993.
For the purposes of the first paragraph, the rebate may be granted to the builder only at the time of the transfer of possession of the residential complex.
665. Subject to section 669, where the builder of a specified single unit residential complex makes a taxable supply of the residential complex by way of sale to an individual, the individual, or the builder by reason of section 683, is entitled to a rebate determined under section 666 where
(1) tax under section 16 is payable in respect of the supply;
(2) the individual takes possession of the residential complex for the first time after 30 June 1992 and before 1 January 1996; and
(3) the residential complex is substantially completed before 1 January 1993.
For the purposes of the first paragraph, the rebate may be granted to the builder only at the time of the transfer of possession of the residential complex.
665. Subject to section 669, where the builder of a specified single unit residential complex makes a taxable supply of the residential complex by way of sale to an individual, the individual is entitled to a rebate determined under section 666 where
(1) tax under section 16 is payable in respect of the supply;
(2) the individual takes possession of the residential complex for the first time after 30 June 1992 and before 1 January 1993; and
(3) the residential complex is substantially completed before 1 January 1993.
