Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 228.1
Disposition versions
228.1. 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 a group of individuals in respect of which sections 851.23 to 851.33 of the Taxation Act (chapter I-3) apply; and
(2) the construction or substantial renovation of the complex or addition is carried out exclusively for the purpose of providing a place of residence for members of the group.
