T-0.1 - Act respecting the Québec sales tax

Section 102 Disposition versions

2003-07-03

102. A supply of an immovable by way of sale made by an individual or a personal trust is exempt, except where the supply is

(1)  a supply of an immovable that is, immediately before the time ownership or possession of the property is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily

(a)  in a business carried on by the individual or trust with a reasonable expectation of profit, or

(b)  where the individual or trust is a registrant,

i.  in making a taxable supply of the immovable by way of lease, licence or similar arrangement, or

ii.  in any combination of the uses described in subparagraph a and subparagraph i;

(2)  a supply of an immovable made

(a)  in the course of a business of the individual or trust, or

(b)  in the course of an adventure or concern in the nature of trade of the individual or trust, where the individual or trust has filed an election with and as prescribed by the Minister for that purpose in prescribed form containing prescribed information;

(2.1)  a supply of a part of a parcel of land, which parcel the individual, trust or settlor of a testamentary trust subdivided or severed into parts, except where

(a)  the parcel was subdivided or severed into two parts and the individual, trust or settlor of a testamentary trust did not subdivide or sever that parcel from another parcel of land, or

(b)  the recipient of the supply is an individual who is related to, or is a former spouse of, the individual or settlor of a testamentary trust and is acquiring the part for the personal use and enjoyment of the recipient;

(3)  a supply deemed under any of sections 256 to 262 to have been made;

(4)  a supply of a residential complex or an interest in a residential complex; or

(5)  a particular supply to a recipient who is registered under Division I of Chapter VIII and who has made an election under this subparagraph jointly with the individual or trust in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the supply, if

(a)  the recipient made a taxable supply by way of sale (in this section referred to as the “prior supply”) of the immovable to a person (in this section referred to as the “prior recipient”) who is the individual, trust or settlor of the trust and that supply is the last supply by way of sale of the immovable to the prior recipient,

(b)  the day the particular supply is made is not more than one year after the particular day that is the earlier of the day on which, under the agreement for the prior supply, the prior recipient acquired ownership of the immovable and the day the prior recipient acquired possession of the immovable, and

(c)  the particular supply is made pursuant to a right or obligation of the recipient to purchase the immovable that is provided for under the agreement for the prior supply.

For the purposes of subparagraph 2.1 of the first paragraph, a part of a parcel of land that the individual, trust or settlor of a testamentary trust supplies to a person who has the right to acquire it by expropriation, and the remainder of that parcel, are deemed not to have been subdivided or severed from each other by the individual, trust or settlor of a testamentary trust, as the case may be.

1991, c. 67, s. 102; 1994, c. 22, s. 417; 1997, c. 85, s. 475; 2003, c. 2, s. 315.

1997-12-19

102. A supply of an immovable by way of sale made by an individual or a personal trust is exempt, except where the supply is

(1)  a supply of an immovable that is, immediately before the time ownership or possession of the immovable is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily in a business of the individual or trust with a reasonable expectation of profit;

(2)  a supply of an immovable made

(a)  in the course of a business of the individual or trust, or

(b)  in the course of an adventure or concern in the nature of trade of the individual or trust, where the individual or trust has filed an election with and as prescribed by the Minister for that purpose in prescribed form containing prescribed information;

(2.1)  a supply of a part of a parcel of land, which parcel the individual, trust or settlor of a testamentary trust subdivided or severed into parts, except where

(a)  the parcel was subdivided or severed into two parts and the individual, trust or settlor of a testamentary trust did not subdivide or sever that parcel from another parcel of land, or

(b)  the recipient of the supply is an individual who is related to, or is a former spouse of, the individual or settlor of a testamentary trust and is acquiring the part for the personal use and enjoyment of the recipient;

(3)  a supply deemed under any of sections 256 to 262 to have been made; or

(4)  a supply of a residential complex.

For the purposes of subparagraph 2.1 of the first paragraph, a part of a parcel of land that the individual, trust or settlor of a testamentary trust supplies to a person who has the right to acquire it by expropriation, and the remainder of that parcel, are deemed not to have been subdivided or severed from each other by the individual, trust or settlor of a testamentary trust, as the case may be.

1991, c. 67, s. 102; 1994, c. 22, s. 417; 1997, c. 85, s. 475.

1994-06-17

102. A supply of an immovable by way of sale made by an individual or a trust all the beneficiaries of which, other than contingent beneficiaries, are individuals and all the contingent beneficiaries of which, if any, are individuals or charities, is exempt, except where the supply is

(1)  a supply of an immovable that is, immediately before the time ownership or possession of the immovable is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily in a business of the individual or trust;

(2)  a supply of an immovable made

(a)  in the course of a business of the individual or trust, or

(b)  in the course of an adventure or concern in the nature of trade of the individual or trust, where the individual or trust has filed an election with and as prescribed by the Minister for that purpose in prescribed form containing prescribed information;

(3)  a supply deemed under any of sections 256 to 262 to have been made; or

(4)  a supply of a residential complex.

1991, c. 67, s. 102; 1994, c. 22, s. 417.

1992-07-01

102. A supply of an immovable by way of sale made by an individual or a trust all the beneficiaries of which are individuals, is exempt, except where the supply is

(1)  a supply of an immovable that is, immediately before the time ownership or possession of the immovable is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily in a business of the individual or trust;

(2)  a supply of an immovable made

(a)  in the course of a business of the individual or trust, or

(b)  in the course of an adventure or concern in the nature of trade of the individual or trust that is not a business, where the individual has filed an election with and as prescribed by the Minister for that purpose in prescribed form containing the prescribed information;

(3)  a supply deemed under any of sections 256 to 262 to have been made; or

(4)  a supply of a residential complex.

1991, c. 67, s. 102.