T-0.1, r. 2 - Regulation respecting the Québec sales tax

Full text
386R5. 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 public sector body for a period, where the supplies are exempt supplies by reason of section 99 of the Act and where the property or services would be prescribed property or services by reason of section 386R2 if the supplies of the land, building or part of a building made by the body during that period were made by the person; and
(2)  exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building.
O.C. 1607-92, s. 386R5.