T-0.1 - Act respecting the Québec sales tax

Section 222 Disposition versions

1995-12-15

222. (Repealed).

1991, c. 67, s. 222; 1995, c. 63, s. 363.

1992-07-01

222. Where a person receives a non-taxable supply of an immovable and at a particular time the person begins to hold or use the immovable otherwise than exclusively for the purpose of making a new supply of the immovable by way of sale, the person is deemed, immediately before the time that is immediately before the particular time,

(1)  to have made and received a taxable supply of the immovable by way of sale; and

(2)  to have paid as a recipient and to have collected as a supplier tax under section 16, calculated on the fair market value of the immovable immediately before the time that is immediately before the particular time.

1991, c. 67, s. 222.