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T-0.1 - Act respecting the Québec sales tax

Section 106
Disposition versions

Full text
106. A supply of property or a service, made by a corporation or syndicate established upon the registration in the land register of a declaration of co-ownership, to the owner or lessee of a residential unit held in co-ownership described by that declaration, is exempt if the property or service relates to the occupancy or use of the unit.
1991, c. 67, s. 106; 2001, c. 53, s. 292.
106. A supply, to the owner or lessee of a residential unit held in co-ownership, of property or a service relating to the occupation or use of the unit is exempt where made by the administrator of the residential complex held in co-ownership in which the unit is situated.
1991, c. 67, s. 106.
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