T-0.1 - Act respecting the Québec sales tax

Section 663 Disposition versions

1995-01-30

663. For the purposes of this division,

“estimated tax” for a residential complex means the prescribed amount, specified in prescribed manner, in respect of the complex;

“specified residential complex” means

(1)  a multiple unit residential complex containing more than two residential units where the construction or substantial renovation of the complex began before 1 July 1992 and section 225 did not apply and, notwithstanding sections 228 and 229, would not have applied, after the construction or substantial renovation began and before 1 July 1992 to deem a supply of the unit to have been made; or

(2)  a unit held in co-ownership where the construction or substantial renovation of the complex held in co-ownership in which the unit is situated began before 1 July 1992 and where sections 223 and 224 had not applied, after the construction or substantial renovation began and before 1 July 1992, to deem a supply of the unit to have been made;

“specified single unit residential complex” means a residential complex, other than a floating home or a mobile home,

(1)  that is a single unit residential complex or a multiple unit residential complex containing not more than two residential units;

(2)  the construction or substantial renovation of which began before 1 July 1992; and

(3)  that was not occupied by any individual as a place of residence or lodging after the construction or substantial renovation began and before 1 July 1992.

1991, c. 67, s. 663; 1994, c. 22, s. 637; 1995, c. 1, s. 345.

1994-06-17

663. For the purposes of this division,

“estimated tax” for a specified single unit residential complex or a specified residential complex means the amount determined by the formula

Š                       A x B.      

For the purposes of this formula,

(1) A is the amount prescribed, specified in prescribed manner, for the purposes of this definition, in respect of a specified single unit residential complex or specified residential complex, as the case may be; and

(2) B is the number of square metres of prescribed floor space, specified in prescribed manner, in the specified single unit residential complex or specified residential complex, as the case may be;

“specified residential complex” means

(1)  a multiple unit residential complex containing more than two residential units where the construction or substantial renovation of the complex began before 1 July 1992 and section 225 did not apply and, notwithstanding sections 228 and 229, would not have applied, after the construction or substantial renovation began and before 1 July 1992 to deem a supply of the unit to have been made; or

(2)  a unit held in co-ownership where the construction or substantial renovation of the complex held in co-ownership in which the unit is situated began before 1 July 1992 and where sections 223 and 224 had not applied, after the construction or substantial renovation began and before 1 July 1992, to deem a supply of the unit to have been made;

“specified single unit residential complex” means a residential complex, other than a floating home or a mobile home,

(1)  that is a single unit residential complex or a multiple unit residential complex containing not more than two residential units;

(2)  the construction or substantial renovation of which began before 1 July 1992; and

(3)  that was not occupied by any individual as a place of residence or lodging after the construction or substantial renovation began and before 1 July 1992.

1991, c. 67, s. 663; 1994, c. 22, s. 637.

1992-07-01

663. For the purposes of this division,

“estimated tax” for a specified single unit residential complex or a specified residential complex means the amount determined by the formula

Š                       A x B.      

For the purposes of this formula,

(1) A is the amount prescribed, specified in prescribed manner, for the purposes of this definition, in respect of a specified single unit residential complex or specified residential complex, as the case may be; and

(2) B is the number of square metres of prescribed floor space, specified in prescribed manner, in the specified single unit residential complex or specified residential complex, as the case may be;

“specified residential complex” means

(1)  a multiple unit residential complex the construction or substantial renovation of which began before 1 July 1992 where section 225 had not applied, after the construction or substantial renovation began and before 1 July 1992, to deem a supply of the complex to have been made; or

(2)  a unit held in co-ownership where the construction or substantial renovation of the complex held in co-ownership in which the unit is situated began before 1 July 1992 and where sections 223 and 224 had not applied, after the construction or substantial renovation began and before 1 July 1992, to deem a supply of the unit to have been made;

“specified single unit residential complex” means a single unit residential complex the construction or substantial renovation of which began before 1 July 1992 and that was not occupied by any individual as a place of residence or lodging after the construction or substantial renovation began and before 1 July 1992, but does not include a mobile home.

1991, c. 67, s. 663.