47. For the purposes of sections 43 to 46, where an immovable includes a residential complex and another part that is not part of the residential complex,(1) the residential complex is deemed to be a property separate from the other part; and
(2) where property or a service is acquired or brought into Québec for consumption or use in relation to the immovable, sections 43 to 46 apply to the property or service only to the extent that it is acquired or brought into Québec for consumption or use in relation to the part that is not part of the residential complex.