T-0.1, r. 2 - Regulation respecting the Québec sales tax
386R4. Property or services that are primarily for consumption, use or supply by the person in the course of making the following supplies are prescribed property or services:
(1) supplies of land, a building or a part of a building to a person other than a public sector body, where the supplies are exempt supplies by reason of section 99 of the Act; and
(2) exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building.