T-0.1 - Act respecting the Québec sales tax

Section 362 Disposition versions

2023-03-15

362. Where a supply of a residential complex or a share in the capital stock of a cooperative housing corporation is made to two or more individuals, or where two or more individuals construct or substantially renovate, or engage another person to construct or substantially renovate, a residential complex, the following rules apply in respect of those individuals:

(1)  subject to paragraphs 2 and 3, the references in subdivisions II to II.3 to a particular individual are to be read as references to all of those individuals as a group;

(2)  the references in paragraph 1 of section 362.2, subparagraph 2 of the first paragraph of section 370.0.1, paragraph 3 of section 370.5, the portion before paragraph 1 of section 370.9 and subparagraph 2 of the first paragraph of section 370.11 to any use as primary place of residence by the particular individual, an individual related to the particular individual or a former spouse of the particular individual are to be read as references to that use but by any of those individuals, an individual related to any of them or a former spouse of any of those individuals;

(3)  the references in subparagraph i of subparagraph a of paragraph 6 of section 362.2, subparagraph a of subparagraph 7 of the first paragraph of section 370.0.1, subparagraph a of paragraph 6 of section 370.5, subparagraph a of paragraph 3 of section 370.9 and subparagraph 3 of the first paragraph of section 370.11 to the particular individual, an individual related to the particular individual or a former spouse of the particular individual are to be read as references to any of those individuals, an individual related to any of them or a former spouse of any of those individuals; and

(4)  only one of those individuals may apply for a rebate under any of subdivisions II to II.3 in respect of the complex or share.

1991, c. 67, s. 362; 1993, c. 19, s. 219; 1994, c. 22, s. 571; 1995, c. 1, s. 311; 2003, c. 2, s. 338; 2023, c. 2, s. 91.

2003-07-03

362. Where a supply of a residential complex or a share in the capital stock of a cooperative housing corporation is made to two or more individuals, or where two or more individuals construct or substantially renovate, or engage another person to construct or substantially renovate, a residential complex, the references in subdivisions II to II.3 to a particular individual shall be read as references to all of those individuals as a group, but only one of those individuals may apply for a rebate under any of those subdivisions in respect of the complex or share.

1991, c. 67, s. 362; 1993, c. 19, s. 219; 1994, c. 22, s. 571; 1995, c. 1, s. 311; 2003, c. 2, s. 338.

1995-01-30

362. Where a supply of a single unit residential complex, a residential unit held in co-ownership or a share in a cooperative housing corporation is made to two or more individuals, or where two or more individuals construct or substantially renovate, or engage another person to construct or substantially renovate, a single unit residential complex, the references in subdivisions II to II.3 to a particular individual shall be read as references to all of those individuals as a group, but only one of those individuals may apply for a rebate under any of those subdivisions in respect of the complex, unit or share.

1991, c. 67, s. 362; 1993, c. 19, s. 219; 1994, c. 22, s. 571; 1995, c. 1, s. 311.

1994-06-17

362. For the purposes of sections 362.1, 366 to 368 and 370 to 370.4, “individual” means one or more individuals who are entitled to a rebate under subsection 2 of section 254, 254.1, 255 or 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), but only one of those individuals may apply for a rebate under any of those sections.

1991, c. 67, s. 362; 1993, c. 19, s. 219; 1994, c. 22, s. 571.

1993-06-15

362. For the purposes of sections 362.1, 366 to 368 and 370, “individual” means one or more individuals who are entitled to a rebate under subsection 2 of section 254, 255 or 256 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) but only one of those individuals may apply for a rebate under any of those sections.

1991, c. 67, s. 362; 1993, c. 19, s. 219.

1992-07-01

362. Where a supply of a single unit residential complex, a residential unit held in co-ownership or a share in a cooperative housing corporation is made to two or more individuals, or where two or more individuals construct or substantially renovate, or engage another person to construct or substantially renovate, a single unit residential complex, the references in subdivisions II to IV to a particular individual shall be read as references to all of those individuals as a group, but only one of those individuals may apply for a rebate under any of those sections in respect of the residential complex, unit or share.

1991, c. 67, s. 362.