T-0.1 - Act respecting the Québec sales tax

Section 229 Disposition versions

1997-12-19

229. The supply of a residential complex or a residential unit therein, as a place of residence or lodging, is deemed not to be a supply and the occupation of the residential complex or unit, as a place of residence or lodging, is deemed not to be such an occupation where

(1)  the builder of the residential complex or an addition to the residential complex is a registrant;

(2)  the construction or substantial renovation of the complex or addition is carried out, or the complex is acquired, for the purpose of providing a place of residence or lodging for an individual at a location at which, because of its remoteness from any established community, the individual could not reasonably be expected to establish and maintain a self-contained domestic establishment and at which the individual is required to be

(a)  in the performance of the individual’s duties as an employee of the registrant,

(b)  to render services to the registrant at that location as a contractor, or an employee of the contractor, engaged by the registrant, or

(c)  to render services at that location as a subcontractor, or an employee of the subcontractor, engaged by the contractor referred to in subparagraph b to render services that are acquired by the contractor for the purpose of supplying services to the registrant; and

(3)  the registrant makes, for the purposes of this section, an election in prescribed form containing prescribed information in respect of the residential complex or addition.

The presumptions under the first paragraph apply until the residential complex is supplied by way of sale, or is supplied by way of lease, licence or similar arrangement primarily to persons who are not employees, contractors or subcontractors referred to in subparagraphs a, b and c of subparagraph 2 of the first paragraph who are acquiring the complex or residential units therein in the circumstances described in those subparagraphs or individuals who are related to such employees, contractors or subcontractors.

1991, c. 67, s. 229; 1994, c. 22, s. 483; 1997, c. 85, s. 551.

1994-06-17

229. The supply of a residential complex or a residential unit therein, as a place of residence or lodging, is deemed not to be a supply and the occupation of the residential complex or unit, as a place of residence or lodging, is deemed not to be such an occupation where

(1)  the builder of the residential complex or an addition to the residential complex is a registrant;

(2)  the construction or substantial renovation of the complex or addition is carried out, or the complex is acquired, for the purpose of providing a place of residence or lodging for an employee of the registrant at a location at which the employee is required to be in the performance of the duties of the employee’s office or employment and at which, by reason of its remoteness from any established community, the employee could not reasonably be expected to establish and maintain a self-contained domestic establishment; and

(3)  the registrant makes, for the purposes of this section, an election in prescribed form containing prescribed information in respect of the residential complex or addition.

The presumptions under the first paragraph apply until the complex is supplied by way of sale, or is supplied by way of lease, licence or similar arrangement primarily to persons who are not employees of the registrant or individuals who are related to the employees.

1991, c. 67, s. 229; 1994, c. 22, s. 483.

1992-07-01

229. The supply of a residential complex or a residential unit situated in the complex, as a place of residence or lodging, is deemed not to be a supply and the occupation of the residential complex or unit, as a place of residence or lodging, is deemed not to be such an occupation where

(1)  the builder of the residential complex or an addition to the residential complex is a registrant;

(2)  the construction or substantial renovation of the complex or addition is carried out, or the complex is acquired, for the purpose of providing a place of residence or lodging for an officer or employee of the registrant at a location at which the officer or employee is required to be in the performance of the duties of the office or employment and at which, by reason of its remoteness, the officer or employee could not reasonably be expected to establish and maintain a self-contained domestic establishment; and

(3)  the registrant elects, for the purposes of this section, in respect of the residential complex or addition.

The presumptions under the first paragraph apply until the complex is supplied by way of sale, or is supplied by way of lease, licence or similar arrangement primarily to persons who are not officers or employees of the registrant or individuals who are related to the officers or employees.

1991, c. 67, s. 229.