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T-0.1 - Act respecting the Québec sales tax
Section 237.1
Disposition versions
237.1. Except for the purposes of sections 294 to 297 and 462 to 462.1.1, a residential complex is deemed not to be, at a particular time, capital property of a builder of the complex unless
(1) at or before the particular time, the construction or substantial renovation of the complex was substantially completed; and
(2) between the time at which the construction or substantial renovation of the complex was substantially completed and the particular time, the builder received an exempt supply of the complex or was deemed under sections 223 to 225 to have received a taxable supply of the complex.
237.1. Except for the purposes of sections 294 to 297 and 462 to 462.2, a residential complex is deemed not to be, at a particular time, capital property of a builder of the complex unless
(1) at or before the particular time, the construction or substantial renovation of the complex was substantially completed; and
(2) between the time at which the construction or substantial renovation of the complex was substantially completed and the particular time, the builder received an exempt supply of the complex or was deemed under sections 223 to 225 to have received a taxable supply of the complex.
