T-0.1 - Act respecting the Québec sales tax

Section 224.5 Disposition versions

1998-06-12

224.5. Where the builder makes an election under section 224.1 in respect of a residential complex, the following rules apply, with the necessary modifications:

(1)  where section 75.1 applies, the recipient of the supply is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(2)  where section 76 applies, the new corporation is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(3)  where section 77 applies, the other corporation is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(4)  where section 326 applies, the succession is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made; similarly, if section 80 applies, the other individual is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(5)  where a supply is deemed to be made under section 320, the creditor is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(6)  where a supply is deemed to have been made under a provision of this Title, other than a supply deemed to have been made under section 320, the second paragraph of section 224.2 applies immediately before the time of the supply and the builder is required to include in determining the net tax of the builder for the builder’s reporting period during which the builder is deemed to have made the supply, the tax that is deemed to have been collected under section 223 or 224 by the builder in respect of the residential complex.

1997, c. 14, s. 339; 1998, c. 16, s. 303.

1997-05-22

224.5. Where the builder makes an election under section 224.1 in respect of a residential complex, the following rules apply, with the necessary modifications:

(1)  where section 75.1 applies, the recipient of the supply is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(2)  where section 76 applies, the new corporation is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(3)  where section 77 applies, the other corporation is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(4)  where section 326 applies, the estate is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made; similarly, if section 80 applies, the other individual is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(5)  where a supply is deemed to be made under section 320, the creditor is deemed to be the builder of the residential complex from the time the supply is deemed under section 223 or 224 to have been made;

(6)  where a supply is deemed to have been made under a provision of this Title, other than a supply deemed to have been made under section 320, the second paragraph of section 224.2 applies immediately before the time of the supply and the builder is required to include in determining the net tax of the builder for the builder’s reporting period during which the builder is deemed to have made the supply, the tax that is deemed to have been collected under section 223 or 224 by the builder in respect of the residential complex.

1997, c. 14, s. 339.