T-0.1 - Act respecting the Québec sales tax

Section 222.3 Disposition versions

1994-06-17

222.3. Where a person who increases the area of land included in a residential trailer park of the person makes a supply of a site in the area of land by which the park was increased (in this section referred to as the “additional area”) by way of lease, licence or similar arrangement and at any time gives possession or occupancy of the site as set out in subparagraph 2 of the second paragraph, the person is deemed

(1)  to have made, immediately before that time, a taxable supply by way of sale of the additional area and to have collected, at that time, tax in respect of the supply calculated on the fair market value of the additional area at that time; and

(2)  to have received, at that time, a taxable supply by way of sale of the additional area and to have paid, at that time, tax in respect of the supply calculated on the fair market value of the additional area at that time.

However, the first paragraph applies only where

(1)  the supply is an exempt supply referred to in paragraph 2 of section 100;

(2)  the person at any time gives possession or occupancy of the site to the recipient of the supply under the arrangement;

(3)  none of the sites in the additional area were occupied immediately before that time under an arrangement for a supply referred to in subparagraph 1 of this paragraph; and

(4)  either

(a)  the last acquisition of the additional area by the person was not an exempt supply referred to in section 97.3 and the person was not deemed to have made a supply of the additional area as a consequence of using the additional area for purposes of the park,

i.  before that time under this subdivision 4, or

ii.  at or before that time under section 243, 258 or 261; or

(b)  the person was entitled, after the additional area was last acquired or deemed to have been supplied by the person, to claim an input tax refund in respect of the acquisition thereof or an improvement thereto.

1994, c. 22, s. 478.