T-0.1 - Act respecting the Québec sales tax

Section 32.1 Disposition versions

1994-06-17

32.1. Where a person who has increased the area of land included in a residential trailer park of the person (in this section referred to as the “additional area”) makes a supply of the park or an interest in it that, but for this section, would be a taxable supply and, but for the additional area, would be an exempt supply described in section 97.3,

(1)  the additional area and the remainder of the park are each deemed to be a separate property;

(2)  the sale of the additional area or the interest therein is deemed to be a supply separate from the sale of the remainder of the park or the interest in the park; and

(3)  neither supply is incidental to the other.

1994, c. 22, s. 380.