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T-0.1 - Act respecting the Québec sales tax
Section 423
Disposition versions
423. A supplier, other than a prescribed supplier, who makes a taxable supply of an immovable by way of sale is not required to collect tax payable by the recipient under section 16 in respect of the supply where
(1) the supplier is a person not resident in Québec or is resident in Québec by reason only of section 12;
(2) the recipient is registered under Division I and, in the case of a recipient who is an individual, the immovable is neither a residential complex nor supplied as a cemetery plot or place of burial, entombment or deposit of human remains or ashes;
(2.1) the supplier and the recipient have made an election under section 94 in respect of the supply; or
(3) the recipient is a prescribed recipient.
423. A supplier, other than a prescribed supplier, who makes a taxable supply of an immovable by way of sale is not required to collect tax payable by the recipient under section 16 in respect of the supply where
(1) the supplier is a person not resident in Québec or is resident in Québec by reason only of section 12;
(2) the recipient is registered under Division I and, in the case of a recipient who is an individual, the immovable is neither a residential complex nor supplied as a cemetery plot or place of burial, entombment or deposit of human remains or ashes; or
(3) the recipient is a prescribed recipient.
423. A supplier, other than a prescribed supplier, who makes a taxable supply of an immovable by way of sale is not required to collect tax payable by the recipient under section 16 in respect of the supply where
(1) the supplier is a person not resident in Québec or is resident in Québec by reason only of section 12;
(2) the recipient is registered under Division I and the supply is not a supply of a residential complex made to an individual; or
(3) the recipient is a prescribed recipient.
