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T-0.1 - Act respecting the Québec sales tax

Section 266
Disposition versions

Full text
266. Where an individual who is a registrant brings into Québec or acquires an improvement to an immovable that is capital property of the individual, the tax payable by the individual in respect of the improvement shall not be included in determining an input tax refund of the individual if, at the time that tax becomes payable or is paid without having become payable, the immovable is primarily for the personal use and enjoyment of the individual or a related individual.
1991, c. 67, s. 266; 1994, c. 22, s. 506.
266. Where a registrant who is an individual acquires or brings into Québec an improvement to an immovable that is capital property of the individual, the tax payable by the individual in respect of the improvement shall not be included in determining an input tax refund of the individual for any reporting period if, immediately after the immovable is improved, it is primarily for the personal use and enjoyment of the individual or any related individual.
1991, c. 67, s. 266.
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