T-0.1 - Act respecting the Québec sales tax

Section 667 Disposition versions

1994-06-17

667. Subject to sections 669 and 669.1, where, immediately before 1 July 1992, the builder of a specified residential complex owned or had possession of the complex and had not transferred ownership or possession under an agreement of purchase and sale to any person who is not a builder of the complex, the builder is entitled to a rebate determined under section 668.

The first paragraph does not apply to any builder of a specified residential complex to whom, by reason of section 227 or 228, sections 223 to 226 do not apply.

1991, c. 67, s. 667; 1994, c. 22, s. 638.

1992-07-01

667. Subject to section 669, where, immediately before 1 July 1992, the builder of a specified residential complex owned or had possession of the complex and had not transferred ownership or possession under an agreement of purchase and sale to any person who is not a builder of the complex, the builder is entitled to a rebate determined under section 668.

The first paragraph does not apply to any builder of a specified residential complex to whom, by reason of section 227, sections 223 to 226 do not apply.

1991, c. 67, s. 667.