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T-0.1 - Act respecting the Québec sales tax

Section 227
Disposition versions

Full text
227. Sections 223 to 226 do not apply to a builder of a residential complex or an addition to a residential complex where
(1)  the builder is an individual;
(2)  at any time after the construction or renovation of the complex or addition is substantially completed, the complex is used primarily as a place of residence for the individual, an individual related to the individual or a former spouse of the individual;
(3)  the complex is not used primarily for any other purpose between the time the construction or renovation is substantially completed and that time; and
(4)  the individual has not claimed an input tax refund in respect of the acquisition of or an improvement to the complex.
1991, c. 67, s. 227.
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