T-0.1 - Act respecting the Québec sales tax

Section 378.1 Disposition versions

2009-06-04

378.1. Subject to section 378.3, each person (in this subdivision referred to as the “landlord”) who is an owner or lessee of land and is not the particular lessee and who makes an exempt supply of land described in section 99 or 99.0.1 to a particular lessee who is acquiring the land for the purpose of making a supply of an immovable or service that includes the land or a supply of a lease, licence or similar arrangement in respect of an immovable that includes the land, is entitled to a rebate determined in accordance with section 378.2 if

(1)  the supply is an exempt supply of an immovable or service, other than a supply that is exempt only because of paragraph 2 of section 98, that

(a)  includes giving possession or use of a residential complex, or of a residential unit forming part of a residential complex, to another person under a lease, licence or similar arrangement entered into for the purpose of its occupancy by an individual as a place of residence or lodging, or

(b)  is described in section 100, other than an exempt supply described in subparagraph 1 of the first paragraph of that section made to a person described in subparagraph b of that subparagraph 1; and

(2)  as a result of the supply, the particular lessee is deemed under any of sections 222.1 to 222.3 and 223 to 231.1 to have made a supply of an immovable that includes the land at a particular time.

1994, c. 22, s. 573; 2001, c. 53, s. 358; 2009, c. 15, s. 512.

2001-12-20

378.1. Subject to section 378.3, each person (in this subdivision referred to as the “landlord”) who is an owner or lessee of land and is not the particular lessee and who makes an exempt supply of land described in section 99 to a particular lessee who is acquiring the land for the purpose of making a supply of an immovable that includes the land or of a lease, licence or similar arrangement in respect of an immovable that includes the land, is entitled to a rebate determined in accordance with section 378.2 where

(1)  the supply made by the particular lessee is an exempt supply described in paragraph 1 of section 98 or in section 100, other than an exempt supply described in subparagraph 1 of the first paragraph of section 100 made to a person described in subparagraph b thereof; and

(2)  as a result of the supply, the particular lessee is deemed under any of sections 222.1 to 222.3 and 223 to 231.1 to have made a supply of the immovable at a particular time.

1994, c. 22, s. 573; 2001, c. 53, s. 358.

1994-06-17

378.1. Subject to section 378.3, each person (in this subdivision referred to as the “landlord”) who is an owner or lessee of land and is not the particular lessee and who makes an exempt supply of land described in section 99 to a particular lessee who is acquiring the land for the purpose of making a supply of an immovable that includes the land, is entitled to a rebate determined in accordance with section 378.2 where

(1)  the supply made by the particular lessee is an exempt supply described in paragraph 1 of section 98 or in paragraph 1 or 2 of section 100, other than an exempt supply described in paragraph 1 of section 100 made to a person described in subparagraph b thereof; and

(2)  as a result of the supply, the particular lessee is deemed under any of sections 222.1 to 222.3 and 223 to 231.1 to have made a supply of the immovable at a particular time.

1994, c. 22, s. 573.