T-0.1 - Act respecting the Québec sales tax

Section 268 Disposition versions

2015-10-21

268. Despite sections 267 and 267.1, sections 42.6.1, 42.6.2, 244 and 244.1 do not apply to

(1)  a supply of a residential complex or an interest in one made by way of sale; or

(2)  a supply of an immovable made by way of sale to an individual.

1991, c. 67, s. 268; 1994, c. 22, s. 506; 2001, c. 53, s. 318; 2015, c. 21, s. 675.

2001-12-20

268. Notwithstanding section 267, section 244 does not apply to

(1)  a supply of a residential complex or an interest in one made by way of sale; or

(2)  a supply of an immovable made by way of sale to an individual.

1991, c. 67, s. 268; 1994, c. 22, s. 506; 2001, c. 53, s. 318.

1994-06-17

268. Notwithstanding section 267, section 244 does not apply to

(1)  a supply of a residential complex or an interest therein made by way of sale by a public service body; or

(2)  a supply of an immovable made by way of sale by a public service body to an individual.

1991, c. 67, s. 268; 1994, c. 22, s. 506.

1992-07-01

268. Where a registrant that is a public sector body acquires or brings into Québec an improvement to an immovable that is capital property of the body, the following rules apply:

(1)  the tax payable by the body in respect of the improvement shall not be included in determining an input tax refund of the body for any reporting period unless

(a)  immediately after the immovable is improved, it is used primarily in commercial activities of the body; and

(b)  the immovable was acquired or brought into Québec by the body for use primarily in commercial activities of the body; and

(2)  where immediately after the immovable is improved, it is used primarily in commercial activities of the body, the body is deemed to have acquired the improvement or brought the improvement into Québec for consumption or use exclusively in commercial activities of the body.

1991, c. 67, s. 268.