T-0.1 - Act respecting the Québec sales tax

Section 220 Disposition versions

1997-12-19

220. Where at a particular time a person begins to hold or use an immovable as a residential complex,

(1)  the person is deemed to have substantially renovated the complex;

(2)  the renovation is deemed to have begun at the particular time and to have been substantially completed at the earlier of

(a)  the time the complex is occupied by any individual as a place of residence or lodging, and

(b)  the time the person transfers ownership of the complex to another person; and

(3)  the person is deemed to be a builder of the complex, except where the person is

(a)  a particular individual who acquires the immovable at that time to hold and use exclusively as a place of residence of the particular individual or another individual who is related to the particular individual or who is a former spouse of the particular individual, or

(b)  a personal trust that acquires the immovable at that time to hold or use exclusively as a place of residence of an individual who is a beneficiary of the trust.

However, the first paragraph applies only where

(1)  the immovable

(a)  was last acquired by the person to be held or used as a residential complex, or

(b)  immediately before the particular time, is held for supply, or used or held for use as capital property, in a business or commercial activity of the person;

(2)  immediately before the particular time, the immovable was not a residential complex; and

(3)  the person did not engage in the construction or substantial renovation of, and is not, but for this section, a builder of the complex.

1991, c. 67, s. 220; 1994, c. 22, s. 477; 1997, c. 85, s. 548.

1994-06-17

220. Where at a particular time a person begins to hold or use an immovable as a residential complex,

(1)  the person is deemed to have substantially renovated the complex;

(2)  the renovation is deemed to have begun at the particular time and to have been substantially completed at the earlier of

(a)  the time the complex is occupied by any individual as a place of residence or lodging, and

(b)  the time the person transfers ownership of the complex to another person; and

(3)  the person is deemed to be a builder of the complex, except where the person is

(a)  a particular individual who acquires the immovable at that time to hold and use exclusively as a place of residence of the particular individual or another individual who is related to the particular individual or who is a former spouse of the particular individual, or

(b)  a trust, all the beneficiaries, other than contingent beneficiaries, of which are individuals and all the contingent beneficiaries of which, if any, are individuals or charities, that acquires the immovable at that time to hold and use exclusively as a place of residence of an individual who is a beneficiary of the trust.

However, the first paragraph applies only where

(1)  the immovable

(a)  was last acquired by the person to be held or used as a residential complex, or

(b)  immediately before the particular time, is held for supply, or used or held for use as capital property, in a business or commercial activity of the person;

(2)  immediately before the particular time, the immovable was not a residential complex; and

(3)  the person did not engage in the construction or substantial renovation of, and is not, but for this section, a builder of the complex.

1991, c. 67, s. 220; 1994, c. 22, s. 477.

1992-07-01

220. Where at a particular time a person begins to hold or use an immovable as a residential complex,

(1)  the person is deemed to have substantially renovated the complex;

(2)  the renovation is deemed to have begun at the particular time and to have been substantially completed at the earlier of

(a)  the time the complex is occupied by any individual as a place of residence or lodging, and

(b)  the time the person transfers ownership of the complex to another person; and

(3)  the person is deemed to be a builder of the complex.

However, the first paragraph applies only where

(1)  the immovable

(a)  was acquired by the person to be held or used as a residential complex, or

(b)  immediately before the particular time, is held for supply, or used or held for use as capital property, in a business or commercial activity of the person;

(2)  immediately before the particular time, the immovable was not a residential complex; and

(3)  the person did not engage in the construction or substantial renovation of, and is not, but for this section, a builder of the complex.

1991, c. 67, s. 220.