T-0.1 - Act respecting the Québec sales tax

Section 670.38 Disposition versions

2009-05-15

670.38. Subject to section 670.41, a particular individual is entitled to a rebate determined in accordance with section 670.39 if

(1)  pursuant to an agreement of purchase and sale, evidenced in writing and entered into before 3 May 2006, the particular individual is the recipient of a taxable supply by way of sale from another person of a residential complex in respect of which ownership and possession under the agreement are transferred to the particular individual after 31 December 2007;

(2)  the particular individual is entitled to claim a rebate under subsection 5 of section 256.7 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the supply of the residential complex;

(3)  the particular individual has paid all of the tax under section 16 in respect of the supply of the residential complex; and

(4)  the particular individual is entitled to claim a rebate under section 362.2 or 368.1 in respect of the residential complex.

2009, c. 5, s. 672.