T-0.1 - Act respecting the Québec sales tax

Section 222.4 Disposition versions

1994-06-17

222.4. Any person who makes a supply of a mobile home or a floating home before it has been used or occupied by any individual as a place of residence or lodging is deemed to have engaged in the construction of the home and to have substantially completed the construction at the earlier of the time ownership of the home is transferred to the recipient of the supply and the time possession of the home is transferred to the recipient under the agreement for the supply.

1994, c. 22, s. 478.