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 360.6
Disposition versions

Full text
360.6. For the purposes of subdivision II.1, “long-term lease”, in respect of land, means a lease, licence or similar arrangement under which continuous possession of the land is provided for a period of at least 20 years or a lease, licence or similar arrangement that contains an option to purchase the land.
1995, c. 1, s. 310; 1997, c. 85, s. 642; 2001, c. 53, s. 355.
360.6. For the purposes of subdivision II.1, “long-term lease”, in respect of land, means a lease under which continuous possession of the land is provided for a period of at least 20 years or a lease that contains an option to purchase the land.
1995, c. 1, s. 310; 1997, c. 85, s. 642.
360.6. For the purposes of subdivision II.1, “long term lease” in respect of land means a lease of the land that has a term of at least 20 years or a lease that contains an option to purchase the land.
1995, c. 1, s. 310.
© Gouvernement du Québec