T-0.1 - Act respecting the Québec sales tax

Section 360.5 Disposition versions

2003-07-03

360.5. For the purposes of section 362 and subdivisions II, II.1 and II.3, “single unit residential complex” includes

(1)  a multiple unit residential complex that contains no more than two residential units; and

(2)  any other multiple unit residential complex if it is described by paragraph 3 of the definition of “residential complex” in section 1 and contains one or more residential units that are for supply as rooms in an inn, a hotel, a motel, a boarding house or a lodging house or similar premises and that would be excluded from being part of the residential complex if the complex were a residential complex not described by that paragraph.

1995, c. 1, s. 310; 2003, c. 2, s. 337.

1995-01-30

360.5. For the purposes of section 362 and subdivisions II, II.1 and II.3, “single unit residential complex” includes a multiple unit residential complex that does not contain more than two residential units.

1995, c. 1, s. 310.