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T-0.1 - Act respecting the Québec sales tax

Section 263
Disposition versions

Full text
263. Subject to sections 264 to 266, where an individual who is a registrant acquires an immovable for use as capital property of the individual but primarily for the personal use and enjoyment of the individual or a related individual, the tax payable by the individual in respect of the acquisition of the immovable shall not be included in determining an input tax refund of the individual.
1991, c. 67, s. 263; 1994, c. 22, s. 506.
263. Subject to sections 264 to 266, where a registrant who is an individual acquires an immovable for use as capital property in commercial activities of the registrant but primarily for the personal use and enjoyment of the registrant or any related individual, the tax payable by the registrant in respect of the supply to the registrant of the immovable shall not be included in determining an input tax refund of the registrant for any reporting period.
1991, c. 67, s. 263.
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