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T-0.1 - Act respecting the Québec sales tax

Section 223
Disposition versions

Full text
223. Subject to sections 224.1 to 224.5, where the construction or substantial renovation of a residential complex that is a single unit residential complex or a residential unit held in co-ownership is substantially completed, the builder of the complex is deemed
(1)  to have made and received, at the latest of the time the construction or substantial renovation is substantially completed, the time possession or use of the complex is given as set out in subparagraph a or b of subparagraph 1 of the second paragraph and the time the residential complex is occupied as set out in subparagraph c of that subparagraph, a taxable supply by way of sale of the complex; and
(2)  to have paid as a recipient and to have collected as a supplier, at the latest of those times, tax in respect of the supply calculated on the fair market value of the complex at the latest of those times.
However, the first paragraph applies only where
(1)  the builder of the residential complex
(a)  gives possession or use of the complex to a particular person under a lease, licence or similar arrangement, other than an arrangement, arising as a consequence of an agreement of purchase and sale of the complex, for the possession or occupancy of the complex until ownership of the complex is transferred to the purchaser under the agreement, entered into for the purpose of its occupation by an individual as a place of residence,
(b)  gives possession or use of the complex to a particular person under an agreement, other than an agreement for the supply of a mobile home and a site for the home in a residential trailer park, for
i.  the supply by way of sale of the building or any part thereof in which the residential unit forming part of the complex is located, and
ii.  the supply by way of lease of the land forming part of the complex or the supply of such a lease by way of assignment, or
(c)  is an individual and occupies the complex as a place of residence; and
(2)  the builder, the particular person or an individual who has entered into a lease, licence or similar arrangement in respect of the complex with the particular person, is the first individual to occupy the complex as a place of residence after substantial completion of the construction or renovation.
1991, c. 67, s. 223; 1994, c. 22, s. 479; 1997, c. 14, s. 337; 2001, c. 53, s. 314; 2009, c. 15, s. 504.
223. Subject to sections 224.1 to 224.5, where the construction or substantial renovation of a residential complex that is a single unit residential complex or a residential unit held in co-ownership is substantially completed, the builder of the complex is deemed
(1)  to have made and received, at the latest of the time the construction or substantial renovation is substantially completed, the time possession of the complex is given as set out in subparagraph a or b of subparagraph 1 of the second paragraph and the time the residential complex is occupied as set out in subparagraph c of that subparagraph, a taxable supply by way of sale of the complex; and
(2)  to have paid as a recipient and to have collected as a supplier, at the latest of those times, tax in respect of the supply calculated on the fair market value of the complex at the latest of those times.
However, the first paragraph applies only where
(1)  the builder of the residential complex
(a)  gives possession of the complex to a particular person under a lease, licence or similar arrangement, other than an arrangement, arising as a consequence of an agreement of purchase and sale of the complex, for the possession or occupancy of the complex until ownership of the complex is transferred to the purchaser under the agreement, entered into for the purpose of its occupation by an individual as a place of residence,
(b)  gives possession of the complex to a particular person under an agreement, other than an agreement for the supply of a mobile home and a site for the home in a residential trailer park, for
i.  the supply by way of sale of the building or any part thereof in which the residential unit forming part of the complex is located, and
ii.  the supply by way of lease of the land forming part of the complex or the supply of such a lease by way of assignment; or
(c)  is an individual and occupies the complex as a place of residence; and
(2)  the builder, the particular person or an individual who is a tenant or licensee of the particular person is the first individual to occupy the complex as a place of residence after substantial completion of the construction or renovation.
1991, c. 67, s. 223; 1994, c. 22, s. 479; 1997, c. 14, s. 337; 2001, c. 53, s. 314.
223. Subject to sections 224.1 to 224.5, where the construction or substantial renovation of a residential complex that is a single unit residential complex or a residential unit held in co-ownership is substantially completed, the builder of the complex is deemed
(1)  to have made and received, at the latest of the time the construction or substantial renovation is substantially completed, the time possession of the complex is given as set out in subparagraph a or b of subparagraph 1 of the second paragraph and the time the residential complex is occupied as set out in subparagraph c of that subparagraph, a taxable supply by way of sale of the complex; and
(2)  to have paid as a recipient and to have collected as a supplier, at the latest of those times, tax in respect of the supply calculated on the fair market value of the complex at the latest of those times.
However, the first paragraph applies only where
(1)  the builder of the residential complex
(a)  gives possession of the complex to a particular person under a lease, licence or similar arrangement, other than an arrangement, arising as a consequence of an agreement of purchase and sale of the complex, for the possession or occupancy of the complex until ownership of the complex is transferred to the purchaser under the agreement, entered into for the purpose of its occupation by an individual as a place of residence,
(b)  gives possession of the complex to a particular person under an agreement, other than an agreement for the supply of a mobile home and a site for the home in a residential trailer park, for
i.  the supply by way of sale of the building or any part thereof in which the residential unit forming part of the complex is located, and
ii.  the supply by way of lease of the land forming part of the complex or the supply of such a lease by way of assignment, or
(c)  is an individual and occupies the complex as a place of residence; and
(2)  the builder, the particular person or an individual who is a tenant or licensee of the particular person is the first individual to occupy the complex as a place of residence after substantial completion of the construction or renovation.
1991, c. 67, s. 223; 1994, c. 22, s. 479; 1997, c. 14, s. 337.
223. Where the construction or substantial renovation of a residential complex that is a single unit residential complex or a residential unit held in co-ownership is substantially completed, the builder of the complex is deemed
(1)  to have made and received, at the latest of the time the construction or substantial renovation is substantially completed, the time possession of the complex is given as set out in subparagraph a or b of subparagraph 1 of the second paragraph and the time the residential complex is occupied as set out in subparagraph c of that subparagraph, a taxable supply by way of sale of the complex; and
(2)  to have paid as a recipient and to have collected as a supplier, at the latest of those times, tax in respect of the supply calculated on the fair market value of the complex at the latest of those times.
However, the first paragraph applies only where
(1)  the builder of the residential complex
(a)  gives possession of the complex to a particular person under a lease, licence or similar arrangement, other than an arrangement, arising as a consequence of an agreement of purchase and sale of the complex, for the possession or occupancy of the complex until ownership of the complex is transferred to the purchaser under the agreement, entered into for the purpose of its occupation by an individual as a place of residence,
(b)  gives possession of the complex to a particular person under an agreement, other than an agreement for the supply of a mobile home and a site for the home in a residential trailer park, for
i.  the supply by way of sale of the building or any part thereof in which the residential unit forming part of the complex is located, and
ii.  the supply by way of lease of the land forming part of the complex or the supply of such a lease by way of assignment, or
(c)  is an individual and occupies the complex as a place of residence; and
(2)  the builder, the particular person or an individual who is a tenant or licensee of the particular person is the first individual to occupy the complex as a place of residence after substantial completion of the construction or renovation.
1991, c. 67, s. 223; 1994, c. 22, s. 479.
223. Where the construction or substantial renovation of a residential complex that is a single unit residential complex or a residential unit held in co-ownership is substantially completed, the builder of the complex is deemed
(1)  to have made and received a taxable supply by way of sale of the complex; and
(2)  to have paid as a recipient and to have collected as a supplier, at the latest of the time the construction or substantial renovation is substantially completed, the time possession of the complex is given as set out in subparagraph a of subparagraph 1 of the second paragraph and the time the residential complex is occupied as set out in subparagraph b of that subparagraph, tax under section 16 in respect of the supply, calculated on the fair market value of the complex at that time.
However, the first paragraph applies only where
(1)  the builder of the residential complex
(a)  gives possession of the complex to a particular person under a lease, licence or similar arrangement entered into for the purpose of its occupation by an individual as a place of residence and the particular person is not a purchaser under an agreement of purchase and sale of the complex, or
(b)  is an individual and occupies the complex as a place of residence; and
(2)  the builder, the particular person or an individual who is a tenant or licensee of the particular person is the first individual to occupy the complex as a place of residence after substantial completion of the construction or renovation.
1991, c. 67, s. 223.
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