T-0.1 - Act respecting the Québec sales tax

Section 231.1 Disposition versions

2009-06-04

231.1. If a builder of a residential complex or an addition to a multiple unit residential complex makes a supply of the complex or of a residential unit in the complex or addition by way of lease, licence or similar arrangement and the supply is an exempt supply under section 99 or 99.0.1, the builder is deemed, at the time referred to in paragraph 2, to have given possession of the complex or unit to an individual under a lease, licence or similar arrangement entered into for the purpose of its occupancy by an individual as a place of residence if

(1)  the recipient of the supply is acquiring the complex or unit for use or supply in the course of making exempt supplies and, as part of an exempt supply, possession or use of the complex, unit or residential units in the complex is given by the recipient under a lease, licence or similar arrangement under which occupancy of the complex or unit is given to an individual as a place of residence or lodging; and

(2)  the builder at any time gives possession of the complex or unit to the recipient under the arrangement.

1994, c. 22, s. 485; 2009, c. 15, s. 507.

1994-06-17

231.1. Where a builder of a residential complex or an addition to a multiple unit residential complex makes a supply of the complex or a residential unit in the complex or addition by way of lease, licence or similar arrangement and the supply is an exempt supply under section 99, the builder is deemed, at the time referred to in paragraph 2, to have given possession of the complex or unit to an individual under a lease, licence or similar arrangement entered into for the purpose of its occupancy by an individual as a place of residence if

(1)  the recipient of the supply is acquiring the complex or unit for the purpose of making one or more supplies of the complex, unit or residential units in the complex and those supplies are described in section 98; and

(2)  the builder at any time gives possession of the complex or unit to the recipient under the arrangement.

1994, c. 22, s. 485.