T-0.1 - Act respecting the Québec sales tax

Section 370.11 Disposition versions

1997-12-19

370.11. For the purposes of section 370.9, a particular individual is deemed to have constructed a mobile home or floating home and to have substantially completed the construction immediately before the earlier of the times referred to in paragraph 3, if

(1)  the particular individual brings into Québec or receives a supply by way of sale of a mobile home or floating home that has never been used or occupied by any individual as a place of residence or lodging and does not file with the Minister, or submit to the supplier, an application for a rebate in respect of the home under subdivision II or II.1;

(2)  the particular individual is acquiring or bringing into Québec the mobile home or floating home 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; and

(3)  the first individual to occupy the mobile home or floating home at any time is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or the particular individual at any time transfers ownership of the home under an agreement for an exempt supply by way of sale of the home.

In the case of a mobile home or floating home brought into Québec by the individual, any occupation or use of the home outside Québec is deemed not to be occupation or use of the home.

1995, c. 1, s. 323; 1997, c. 85, s. 658.

1995-01-30

370.11. For the purposes of section 370.9, a particular individual is deemed to have constructed a mobile home and to have substantially completed the construction immediately before the earlier of the times referred to in paragraph 3, if

(1)  the particular individual receives a supply by way of sale of a mobile home that has never been used or occupied by any individual as a place of residence or lodging and does not file with the Minister, or submit to the supplier, an application for a rebate in respect of the home under subdivision II or II.1;

(2)  the particular individual is acquiring the mobile home 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; and

(3)  the first individual to occupy the mobile home at any time is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or the particular individual at any time transfers ownership of the home under an agreement for an exempt supply by way of sale of the home.

1995, c. 1, s. 323.