T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 386r4 Disposition versions

2012-09-01

386R4. Property or services that are primarily for consumption, use or supply by the person in the course of making the following supplies are prescribed property or services:

(1)  supplies of land, a building or a part of a building to a person other than a public sector body, where the supplies are exempt supplies by reason of section 99 of the Act; and

(2)  exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building.

O.C. 1607-92, s. 386R4.