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T-0.1 - Act respecting the Québec sales tax

Section 101
Disposition versions

Full text
101. A supply by way of sale of a parking space that is the subject of a declaration of co-ownership entered in the land register made by a supplier to a person is exempt if
(1)  the supplier, at the same time or as part of the same supply, makes a supply, included in any of sections 94 to 96, by way of sale to the person of a residential unit held in co-ownership described by that declaration; and
(2)  the space was, at any time, supplied to the supplier by way of sale and the supplier did not, after that time, claim an input tax refund in respect of an improvement to the space.
1991, c. 67, s. 101; 1994, c. 22, s. 415; 1997, c. 85, s. 472; 2001, c. 53, s. 290.
101. A supply by way of sale of a parking space in a complex held in co-ownership made by a supplier to a person is exempt where
(1)  the supplier, at the same time or as part of the same supply, makes a supply, included in any of sections 94 to 96, that is made by way of sale to the person of a residential unit held in co-ownership in the complex held in co-ownership; and
(2)  the space was, at any time, supplied to the supplier by way of sale and the supplier did not, after that time, claim an input tax refund in respect of an improvement to the space.
1991, c. 67, s. 101; 1994, c. 22, s. 415; 1997, c. 85, s. 472.
101. A supply by way of sale of a parking space in a complex held in co-ownership made by a supplier to a person is exempt where
(1)  the supplier, at the same time or as part of the same supply, makes a supply, included in any of sections 94 to 96, that is made by way of sale to the person of a residential unit held in co-ownership in the complex held in co-ownership; and
(2)  the space was, at any time, supplied to the supplier by way of sale and the supplier did not, after that time, claim an input tax refund in respect of the acquisition or bringing into Québec of an improvement to the space.
1991, c. 67, s. 101; 1994, c. 22, s. 415.
101. A supply of a parking space is exempt where the supply is incidental to the use of land, a residential complex or a residential unit in a residential complex, the supply of which is referred to in any of sections 94 to 100.
1991, c. 67, s. 101.
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