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T-0.1 - Act respecting the Québec sales tax

Section 362.2
Disposition versions

Full text
362.2. Subject to section 362.4, a particular individual who receives from a builder of a single unit residential complex or a residential unit held in co-ownership a taxable supply by way of sale of the complex or unit is entitled to a rebate determined in accordance with section 362.3 if
(1)  at the time the particular individual becomes liable or assumes liability under an agreement of purchase and sale of the complex or unit entered into between the builder and the particular individual, the particular individual is acquiring the residential complex or unit for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(2)  the total (in this section and section 362.3 referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the complex or unit or for any other taxable supply to the particular individual of an interest in the complex or unit, is less than $300,000;
(3)  the particular individual has paid all of the tax under section 16 payable in respect of the supply of the complex or unit and in respect of any other supply to the individual of an interest in the complex or unit, the total of which tax is referred to in this section and in section 362.3 as the “total tax paid by the particular individual” ;
(4)  ownership of the complex or unit is transferred to the particular individual after the construction or substantial renovation thereof is substantially completed;
(5)  after the construction or substantial renovation is substantially completed and before possession of the complex or unit is given to the particular individual under the agreement of purchase and sale of the complex or unit
(a)  in the case of a single unit residential complex, the complex was not occupied by any individual as a place of residence or lodging, and
(b)  in the case of a residential unit held in co-ownership, the unit was not occupied by any individual as a place of residence or lodging unless, throughout the time the unit was so occupied, it was occupied as a place of residence by an individual, another individual related to the individual or a former spouse of the individual, who was at the time of that occupancy a purchaser of the unit under an agreement of purchase and sale of the unit; and
(6)  either
(a)  the first individual to occupy the complex or unit as a place of residence at any time after substantial completion of the construction or renovation is
i.  in the case of a single unit residential complex, the particular individual, an individual related to the particular individual or a former spouse of the particular individual, and
ii.   in the case of a residential unit held in co-ownership, an individual, another individual related to the individual or a former spouse of the individual, who was at that time a purchaser of the unit under an agreement of purchase and sale of the unit, or
(b)  the particular individual makes an exempt supply by way of sale of the complex or unit and ownership thereof is transferred to the recipient of the supply before the complex or unit is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 313; 2001, c. 51, s. 280; 2011, c. 1, s. 139; 2012, c. 28, s. 120.
362.2. Subject to section 362.4, a particular individual who receives from a builder of a single unit residential complex or a residential unit held in co-ownership a taxable supply by way of sale of the complex or unit is entitled to a rebate determined in accordance with section 362.3 if
(1)  at the time the particular individual becomes liable or assumes liability under an agreement of purchase and sale of the complex or unit entered into between the builder and the particular individual, the particular individual is acquiring the residential complex or unit for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(2)  the total (referred to in this section and sections 362.3 and 368.1 as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the complex or unit or for any other taxable supply to the particular individual of an interest in the complex or unit, excluding tax paid or payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of such supplies, is less than $300,000;
(3)  the particular individual has paid all of the tax under section 16 payable in respect of the supply of the complex or unit and in respect of any other supply to the individual of an interest in the complex or unit, the total of which tax is referred to in this section and in section 362.3 as the “total tax paid by the particular individual”;
(4)  ownership of the complex or unit is transferred to the particular individual after the construction or substantial renovation thereof is substantially completed;
(5)  after the construction or substantial renovation is substantially completed and before possession of the complex or unit is given to the particular individual under the agreement of purchase and sale of the complex or unit
(a)  in the case of a single unit residential complex, the complex was not occupied by any individual as a place of residence or lodging, and
(b)  in the case of a residential unit held in co-ownership, the unit was not occupied by any individual as a place of residence or lodging unless, throughout the time the unit was so occupied, it was occupied as a place of residence by an individual, another individual related to the individual or a former spouse of the individual, who was at the time of that occupancy a purchaser of the unit under an agreement of purchase and sale of the unit; and
(6)  either
(a)  the first individual to occupy the complex or unit as a place of residence at any time after substantial completion of the construction or renovation is
i.  in the case of a single unit residential complex, the particular individual, an individual related to the particular individual or a former spouse of the particular individual, and
ii.   in the case of a residential unit held in co-ownership, an individual, another individual related to the individual or a former spouse of the individual, who was at that time a purchaser of the unit under an agreement of purchase and sale of the unit, or
(b)  the particular individual makes an exempt supply by way of sale of the complex or unit and ownership thereof is transferred to the recipient of the supply before the complex or unit is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 313; 2001, c. 51, s. 280; 2011, c. 1, s. 139.
362.2. Subject to section 362.4, a particular individual who receives from a builder of a single unit residential complex or a residential unit held in co-ownership a taxable supply by way of sale of the complex or unit is entitled to a rebate determined in accordance with section 362.3 if
(1)  at the time the particular individual becomes liable or assumes liability under an agreement of purchase and sale of the complex or unit entered into between the builder and the particular individual, the particular individual is acquiring the residential complex or unit for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(2)  the total (referred to in this section and sections 362.3 and 368.1 as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the complex or unit or for any other taxable supply to the particular individual of an interest in the complex or unit, excluding tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of such supplies, is less than $225,000;
(3)  the particular individual has paid all of the tax under section 16 payable in respect of the supply of the complex or unit and in respect of any other supply to the individual of an interest in the complex or unit, the total of which tax is referred to in this section and in section 362.3 as the “total tax paid by the particular individual”;
(4)  ownership of the complex or unit is transferred to the particular individual after the construction or substantial renovation thereof is substantially completed;
(5)  after the construction or substantial renovation is substantially completed and before possession of the complex or unit is given to the particular individual under the agreement of purchase and sale of the complex or unit
(a)  in the case of a single unit residential complex, the complex was not occupied by any individual as a place of residence or lodging, and
(b)  in the case of a residential unit held in co-ownership, the unit was not occupied by any individual as a place of residence or lodging unless, throughout the time the unit was so occupied, it was occupied as a place of residence by an individual, another individual related to the individual or a former spouse of the individual, who was at the time of that occupancy a purchaser of the unit under an agreement of purchase and sale of the unit; and
(6)  either
(a)  the first individual to occupy the complex or unit as a place of residence at any time after substantial completion of the construction or renovation is
i.  in the case of a single unit residential complex, the particular individual, an individual related to the particular individual or a former spouse of the particular individual, and
ii.   in the case of a residential unit held in co-ownership, an individual, another individual related to the individual or a former spouse of the individual, who was at that time a purchaser of the unit under an agreement of purchase and sale of the unit, or
(b)  the particular individual makes an exempt supply by way of sale of the complex or unit and ownership thereof is transferred to the recipient of the supply before the complex or unit is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 313; 2001, c. 51, s. 280.
362.2. Subject to section 362.4, a particular individual who receives from a builder of a single unit residential complex or a residential unit held in co-ownership a taxable supply by way of sale of the complex or unit is entitled to a rebate determined in accordance with section 362.3 if
(1)  at the time the particular individual becomes liable or assumes liability under an agreement of purchase and sale of the complex or unit entered into between the builder and the particular individual, the particular individual is acquiring the residential complex or unit for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual;
(2)  the total (referred to in this section and sections 362.3 and 368.1 as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the complex or unit or for any other taxable supply to the particular individual of an interest in the complex or unit, excluding tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of such supplies, is less than $200,000;
(3)  the particular individual has paid all of the tax under section 16 payable in respect of the supply of the complex or unit and in respect of any other supply to the individual of an interest in the complex or unit, the total of which tax is referred to in this section and in section 362.3 as the “total tax paid by the particular individual”;
(4)  ownership of the complex or unit is transferred to the particular individual after the construction or substantial renovation thereof is substantially completed;
(5)  after the construction or substantial renovation is substantially completed and before possession of the complex or unit is given to the particular individual under the agreement of purchase and sale of the complex or unit
(a)  in the case of a single unit residential complex, the complex was not occupied by any individual as a place of residence or lodging, and
(b)  in the case of a residential unit held in co-ownership, the unit was not occupied by any individual as a place of residence or lodging unless, throughout the time the unit was so occupied, it was occupied as a place of residence by an individual, another individual related to the individual or a former spouse of the individual, who was at the time of that occupancy a purchaser of the unit under an agreement of purchase and sale of the unit; and
(6)  either
(a)  the first individual to occupy the complex or unit as a place of residence at any time after substantial completion of the construction or renovation is
i.  in the case of a single unit residential complex, the particular individual, an individual related to the particular individual or a former spouse of the particular individual, and
ii.   in the case of a residential unit held in co-ownership, an individual, another individual related to the individual or a former spouse of the individual, who was at that time a purchaser of the unit under an agreement of purchase and sale of the unit, or
(b)  the particular individual makes an exempt supply by way of sale of the complex or unit and ownership thereof is transferred to the recipient of the supply before the complex or unit is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 313.
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