T-0.1 - Act respecting the Québec sales tax

Section 378.4 Disposition versions

2009-06-04

378.4. For the purposes of this subdivision,

“first use”, in respect of a residential unit, means the first use of the unit after the construction or last substantial renovation of the unit or, in the case of a unit that is situated in a multiple unit residential complex, of the complex or addition to the complex in which the residential unit is situated, is substantially completed;

“percentage of total floor space”, in respect of a residential unit forming part of a residential complex or part of an addition to a multiple unit residential complex, means the proportion expressed as a percentage that the total square metres of floor space occupied by the unit is of the total square metres of floor space occupied by all of the residential units in the residential complex or addition, as the case may be;

“qualifying residential unit” of a person, at a particular time, means

(1)  a residential unit of which, at or immediately before the particular time, the person is the owner, a co-owner, a lessee or a sub-lessee or has possession as purchaser under an agreement of purchase and sale, or a residential unit that is situated in a residential complex of which the person is, at or immediately before the particular time, a lessee or a sub-lessee, where

(a)  at the particular time, the unit is a self-contained residence,

(b)  the person holds the unit

i.  for the purpose of making exempt supplies referred to in any of sections 97.1, 99, 99.0.1 and 100,

i.1.  for the purpose of making exempt supplies of properties or services that include giving possession or use of the residential unit to a person under a lease, licence or similar arrangement to be entered into for the purpose of its occupancy by an individual as a place of residence, or

ii.  where the complex in which the unit is situated includes one or more other residential units that would be qualifying residential units of the person, for use as the primary place of residence of the person,

(c)  it is the case, or can reasonably be expected by the person at the particular time to be the case, that the first use of the unit is or will be

i.  as the primary place of residence of the person, an individual who is related to the person or a former spouse of the person, or of a lessor of the complex, an individual who is related to the lessor or a former spouse of the lessor, for a period of at least one year or for a shorter period where the next use of the unit after that shorter period is as described in subparagraph ii, or

ii.  as a place of residence of individuals, each of whom is given continuous occupancy of the unit, under one or more leases, for a period, throughout which the unit is used as the primary place of residence of that individual, of at least one year or for a shorter period ending when the unit is sold to a recipient who acquires the unit for use as the primary place of residence of the recipient, an individual who is related to the recipient or a former spouse of the recipient, or the unit is taken for use as the primary place of residence of the person, an individual who is related to the person or a former spouse of the person, or of a lessor of the complex, an individual who is related to the lessor or a former spouse of the lessor, and

(d)  except where the residential unit is used, in circumstances where subparagraph ii of subparagraph c applies, as the primary place of residence of the person, an individual who is related to the person or a former spouse of the person, or of a lessor of the complex, an individual who is related to the lessor or a former spouse of the lessor, where, at the particular time, the person intends that, after the unit is used as described in subparagraph c the person will occupy it for the person’s own use or the person will supply it by way of lease as a place of residence or lodging for an individual who is related to the person or a former spouse of the person, or a shareholder, member or partner of, or not dealing at arm’s length with, the person, the person can reasonably expect that the unit will be the primary place of residence of the person or of that individual; or

(2)  a prescribed residential unit of the person;

“self-contained residence” means a residential unit

(1)  that is a room or suite in an inn, a hotel, a motel, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals; or

(2)  that contains private kitchen facilities, a private bath and a private living area.

2003, c. 2, s. 339; 2009, c. 15, s. 513.

2003-07-03

378.4. For the purposes of this subdivision,

“first use”, in respect of a residential unit, means the first use of the unit after the construction or last substantial renovation of the unit or, in the case of a unit that is situated in a multiple unit residential complex, of the complex or addition to the complex in which the residential unit is situated, is substantially completed;

“percentage of total floor space”, in respect of a residential unit forming part of a residential complex or part of an addition to a multiple unit residential complex, means the proportion expressed as a percentage that the total square metres of floor space occupied by the unit is of the total square metres of floor space occupied by all of the residential units in the residential complex or addition, as the case may be;

“qualifying residential unit” of a person, at a particular time, means

(1)  a residential unit of which, at or immediately before the particular time, the person is the owner, a co-owner, a lessee or a sub-lessee or has possession as purchaser under an agreement of purchase and sale, or a residential unit that is situated in a residential complex of which the person is, at or immediately before the particular time, a lessee or a sub-lessee, where

(a)  at the particular time, the unit is a self-contained residence,

(b)  the person holds the unit

i.  for the purpose of making exempt supplies referred to in section 97.1, 98, 99 or 100, or

ii.  where the complex in which the unit is situated includes one or more other residential units that would be qualifying residential units of the person, for use as the primary place of residence of the person,

(c)  it is the case, or can reasonably be expected by the person at the particular time to be the case, that the first use of the unit is or will be

i.  as the primary place of residence of the person, an individual who is related to the person or a former spouse of the person, or of a lessor of the complex, an individual who is related to the lessor or a former spouse of the lessor, for a period of at least one year or for a shorter period where the next use of the unit after that shorter period is as described in subparagraph ii, or

ii.  as a place of residence of individuals, each of whom is given continuous occupancy of the unit, under one or more leases, for a period, throughout which the unit is used as the primary place of residence of that individual, of at least one year or for a shorter period ending when the unit is sold to a recipient who acquires the unit for use as the primary place of residence of the recipient, an individual who is related to the recipient or a former spouse of the recipient, or the unit is taken for use as the primary place of residence of the person, an individual who is related to the person or a former spouse of the person, or of a lessor of the complex, an individual who is related to the lessor or a former spouse of the lessor, and

(d)  except where the residential unit is used, in circumstances where subparagraph ii of subparagraph c applies, as the primary place of residence of the person, an individual who is related to the person or a former spouse of the person, or of a lessor of the complex, an individual who is related to the lessor or a former spouse of the lessor, where, at the particular time, the person intends that, after the unit is used as described in subparagraph c the person will occupy it for the person’s own use or the person will supply it by way of lease as a place of residence or lodging for an individual who is related to the person or a former spouse of the person, or a shareholder, member or partner of, or not dealing at arm’s length with, the person, the person can reasonably expect that the unit will be the primary place of residence of the person or of that individual; or

(2)  a prescribed residential unit of the person;

“self-contained residence” means a residential unit

(1)  that is a room or suite in an inn, a hotel, a motel, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals; or

(2)  that contains private kitchen facilities, a private bath and a private living area.

2003, c. 2, s. 339.