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

Section 663r2 Disposition versions

2012-09-01

663R2. For the purposes of this section and section 663R1, the floor space of a residential complex or residential unit includes the width of the exterior walls not adjacent to any other complex or unit and one half of the width of such walls that are adjacent to another complex or unit.

Notwithstanding the foregoing, the floor space of a residential complex and of the common areas of a complex held in co-ownership does not include the floor space of the following:

(1)  attics, storage rooms and basements, unless they are finished by one of the following persons to a standard comparable to the living areas of the complex:

(a)  where the complex is a specified single unit residential complex, by the builder who supplies the complex to the person who is entitled, in respect of the complex, to the rebate provided for in section 665 of the Act; and

(b)  in any other case, by a builder of the complex;

(2)  areas set aside for:

(a)  equipment to heat the residential complex or complex held in co-ownership;

(b)  the supply of water, electricity or gas to the residential complex or complex held in co-ownership; and

(3)  parking areas.

O.C. 1607-92, s. 663R2; O.C. 1466-98, s. 11.