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T-0.1 - Act respecting the Québec sales tax
Section 230
Disposition versions
230. Where the registrant makes an election under subsection 7 of section 191 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex or addition referred to in section 229, the registrant is deemed to have made an election under subparagraph 3 of the first paragraph of section 229.
230. An election under subparagraph 3 of the first paragraph of section 229 shall be made in prescribed form containing prescribed information and filed with and as prescribed by the Minister before the construction or substantial renovation of the residential complex or addition is substantially completed.
In addition, where the registrant makes an election under subsection 7 of section 191 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the residential complex or addition referred to in section 229, the registrant is deemed to have made an election under subparagraph 3 of the first paragraph of section 229 in accordance with the first paragraph.
