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T-0.1 - Act respecting the Québec sales tax

Section 432
Disposition versions

Full text
432. Where a registrant makes an exempt supply of a residential complex by way of sale, the registrant shall not claim an input tax refund in respect of the last acquisition by the registrant of the complex, or the acquisition or bringing into Québec by the registrant, after the complex was last acquired by the registrant, of an improvement to the complex, in a return filed on or after the day the registrant transfers ownership or possession of the complex to the recipient of the supply.
1991, c. 67, s. 432; 1994, c. 22, s. 601.
432. Where a registrant makes an exempt supply of a residential complex by way of sale, the registrant shall not claim an input tax refund in respect of the residential complex in a return filed on or after the day the registrant transfers ownership or possession of the complex to the recipient of the supply.
1991, c. 67, s. 432.
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