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T-0.1 - Act respecting the Québec sales tax

Section 93
Disposition versions

Full text
93. (Repealed).
1991, c. 67, s. 93; 1997, c. 85, s. 468.
93. For the purposes of this division, “improvement”, in respect of an immovable of a person, means any property or service supplied to that person, or property brought into Québec by that person, for the purpose of improving the immovable, to the extent that the consideration paid or payable by the person for the property or service, or the value of the property brought in, is, or would be if the person were a taxpayer under the Taxation Act (chapter I-3), included in determining the cost or, in the case of an immovable that is capital property of the person, the adjusted cost base to the person of the immovable for the purposes of that Act.
1991, c. 67, s. 93.
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