T-0.1 - Act respecting the Québec sales tax

Section 31 Disposition versions

1997-12-19

31. Where a supply of an immovable includes the provision of a property described in subparagraph 1 of the second paragraph and a property described in subparagraph 2 of that paragraph,

(1)  the property described in subparagraph 1 of the second paragraph and the property described in subparagraph 2 of that paragraph are each deemed to be a separate property;

(2)  the provision of the property described in subparagraph 1 of the second paragraph is deemed to be a supply separate from the provision of the property described in subparagraph 2 of that paragraph; and

(3)  neither supply is incidental to the other.

The property referred to in the first paragraph is

(1)  an immovable that is

(a)  a residential complex,

(b)  land, a building or part of a building that forms or is reasonably expected to form part of a residential complex, or

(c)  a residential trailer park; or

(2)  another immovable that is not part of an immovable referred to in subparagraph 1.

1991, c. 67, s. 31; 1994, c. 22, s. 377; 1997, c. 85, s. 436.

1994-06-17

31. Where a supply of an immovable includes the provision of a property described in subparagraph 1 of the second paragraph and a property described in subparagraph 2 of that paragraph,

(1)  the property described in subparagraph 1 of the second paragraph and the property described in subparagraph 2 of that paragraph are each deemed to be a separate property;

(2)  the provision of the property described in subparagraph 1 of the second paragraph is deemed to be a supply separate from the provision of the property described in subparagraph 2 of that paragraph; and

(3)  neither supply is incidental to the other.

The property referred to in the first paragraph is

(1)  a residential complex or land, a building or part of a building that forms or is reasonably expected to form part of a residential complex; and

(2)  another immovable that is not part, and is not reasonably expected to form part, of a residential complex.

1991, c. 67, s. 31; 1994, c. 22, s. 377.

1992-07-01

31. Where a supply of an immovable includes the provision of a residential complex and another immovable that is not part of the residential complex,

(1)  the residential complex is deemed to be a separate property from the other immovable;

(2)  the provision of the residential complex is deemed to be a separate supply from the provision of the other immovable; and

(3)  neither supply is incidental to the other.

1991, c. 67, s. 31.