T-0.1 - Act respecting the Québec sales tax

Section 670.46 Disposition versions

2009-05-15

670.46. Subject to section 670.51, a particular person is entitled to a rebate determined in accordance with section 670.47 if

(1)  under an agreement, evidenced in writing, entered into before 3 May 2006 between the particular person and the builder of a residential complex that is a single unit residential complex or a residential unit held in co-ownership, the particular person is the recipient of

(a)  an exempt supply by way of lease of the land forming part of the residential complex or an exempt supply of such a lease by way of assignment, and

(b)  an exempt supply by way of sale of all or part of the building in which the residential unit forming part of the residential complex is situated;

(2)  possession of the residential complex is given to the particular person under the agreement after 31 December 2007;

(3)  the builder is deemed to have made and received the supply of the residential complex under section 223 as a consequence of giving possession of the residential complex to the particular person under the agreement and to have paid tax provided for in section 16 in respect of the supply;

(4)  the particular person is not entitled to claim a rebate under section 370.0.1 in respect of the residential complex; and

(5)  the particular person is entitled to claim a rebate under paragraph e of subsection 2 of section 256.71 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex.

2009, c. 5, s. 672.