T-0.1 - Act respecting the Québec sales tax

Section 237.2 Disposition versions

1995-12-15

237.2. Except for the purposes of sections 294 to 297 and 462 to 462.1.1, an addition to a multiple unit residential complex is deemed not to be, at a particular time, capital property of a builder of the addition unless

(1)  at or before the particular time, the construction of the addition was substantially completed; and

(2)  between the time at which the construction of the addition was substantially completed and the particular time, the builder received an exempt supply of the complex or was deemed under section 226 to have received a taxable supply of the addition.

1994, c. 22, s. 489; 1995, c. 63, s. 366.

1994-06-17

237.2. Except for the purposes of sections 294 to 297 and 462 to 462.2, an addition to a multiple unit residential complex is deemed not to be, at a particular time, capital property of a builder of the addition unless

(1)  at or before the particular time, the construction of the addition was substantially completed; and

(2)  between the time at which the construction of the addition was substantially completed and the particular time, the builder received an exempt supply of the complex or was deemed under section 226 to have received a taxable supply of the addition.

1994, c. 22, s. 489.