T-0.1 - Act respecting the Québec sales tax

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99. A supply of property is exempt if the property is land, a building, or the part of a building, that consists solely of residential units, and the supply is made by way of lease, licence or similar arrangement to a recipient (in this section referred to as the “lessee”) for a lease interval (within the meaning assigned by section 32.2) throughout which the lessee or a sub-lessee makes, or holds the property for the purpose of making, one or more supplies of the property, parts of the property or leases, licences or similar arrangements in respect of the property or parts of it and all or substantially all of those supplies are
(1)  exempt supplies described by section 98 or 100; or
(2)  supplies that are made, or are reasonably expected to be made, to other lessees or sub-lessees described in this section.
1991, c. 67, s. 99; 1994, c. 22, s. 413; 1997, c. 85, s. 470; 2001, c. 53, s. 289; 2009, c. 15, s. 486.
99. A supply of property is exempt where the property is land, a building, or that part of a building, that forms part of a residential complex or that consists solely of residential units, or a residential complex, and the supply is made by way of lease, licence or similar arrangement for a lease interval, within the meaning assigned by section 32.2, throughout which the lessee or any sub-lessee makes, or holds the property for the purpose of making, one or more supplies of the property, parts of the property or leases, licences or similar arrangements in respect of the property or parts thereof and all or substantially all of those supplies are
(1)  exempt supplies described by section 98 or 100; or
(2)  supplies that are made, or are reasonably expected to be made, to other lessees or sub-lessees described in this section.
1991, c. 67, s. 99; 1994, c. 22, s. 413; 1997, c. 85, s. 470; 2001, c. 53, s. 289.
99. A supply of property is exempt where the property is land, a building, or that part of a building, that forms part of a residential complex or that consists solely of residential units, or a residential complex, and the supply is made by way of lease, licence or similar arrangement for a lease interval, within the meaning assigned by section 32.2, throughout which the lessee or any sub-lessee makes, or holds the property for the purpose of making, one or more supplies of the property or parts of the property and all or substantially all of those supplies are
(1)  exempt supplies described by section 98 or 100; or
(2)  supplies that are made, or are reasonably expected to be made, to other lessees or sub-lessees described in this section.
1991, c. 67, s. 99; 1994, c. 22, s. 413; 1997, c. 85, s. 470.
99. A supply of property is exempt where the property is either land or a building, or the part of a building, that forms part of a residential complex, or a residential complex, and the supply is made by way of lease, licence or similar arrangement for a lease interval, within the meaning assigned by section 31.1, throughout which the lessee or any sub-lessee makes, or holds the property for the purpose of making, one or more supplies of the property or parts of the property and all or substantially all of those supplies are
(1)  exempt supplies described by section 98 or 100; or
(2)  supplies that are made, or are reasonably expected to be made, to other lessees or sub-lessees described in this section.
1991, c. 67, s. 99; 1994, c. 22, s. 413.
99. A supply of an immovable that is either land or a building or part of a building consisting solely of residential units by way of lease, licence or similar arrangement to a particular person for a period during which the supply by that person, or by any other person, of the residential complex or of all or substantially all of the parts of the land or the residential units in the residential complex, as the case may be, is exempt under section 98 or 100, is exempt.
1991, c. 67, s. 99.