Ministère de l'Emploi et de la Solidarité sociale
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T-0.1 - Act respecting the Québec sales tax

Section 168
Disposition versions

Full text
168. A supply of an immovable made by a public service body (other than a financial institution, a municipality or a government) is exempt, except a supply of
(1)  a residential complex or an interest therein where the supply is made by way of sale;
(2)  an immovable, other than a supply that is deemed only under section 32.2 to have been made, where the supply is deemed under this Title to have been made;
(3)  an immovable where the supply is made by way of sale to an individual or a personal trust, other than a supply of an immovable on which is situated a structure that was used by the body as an office or in the course of commercial activities or of making exempt supplies;
(4)  an immovable where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the body;
(5)  short-term accommodation where the supply is made by a non-profit organization, municipality, university, public college or school authority;
(6)  an immovable, other than short-term accommodation, where the supply is made by way of lease, where the period throughout which continuous possession or use of the property is provided under the lease is less than one month, or a licence, where the supply is made in the course of a business carried on by the body;
(7)  an immovable in respect of which an election under section 272 is in effect at the time tax would become payable under this Title in respect of the supply if it were a taxable supply;
(8)  a parking space where the supply is made by way of lease, licence or similar arrangement in the course of a business carried on by the body;
(9)  an immovable the last supply of which to the body was deemed to have been made under section 320; or
(10)  designated municipal property, if the body is a person designated to be a municipality for the purposes of subdivision 5 of Division I of Chapter VII.
1991, c. 67, s. 168; 1994, c. 22, s. 441; 1997, c. 85, s. 508; 2003, c. 2, s. 321; 2012, c. 28, s. 56; 2015, c. 21, s. 655.
168. A supply of an immovable made by a public service body (other than a financial institution or a government) is exempt, except a supply of
(1)  a residential complex or an interest therein where the supply is made by way of sale;
(2)  an immovable, other than a supply that is deemed only under section 32.2 to have been made, where the supply is deemed under this Title to have been made;
(3)  an immovable where the supply is made by way of sale to an individual or a personal trust, other than a supply of an immovable on which is situated a structure that was used by the body as an office or in the course of commercial activities or of making exempt supplies;
(4)  an immovable where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the body;
(5)  short-term accommodation where the supply is made by a non-profit organization, municipality, university, public college or school authority;
(6)  an immovable, other than short-term accommodation, where the supply is made by way of lease, where the period throughout which continuous possession or use of the property is provided under the lease is less than one month, or a licence, where the supply is made in the course of a business carried on by the body;
(7)  an immovable in respect of which an election under section 272 is in effect at the time tax would become payable under this Title in respect of the supply if it were a taxable supply;
(8)  a parking space where the supply is made by way of lease, licence or similar arrangement in the course of a business carried on by the body; or
(9)  an immovable the last supply of which to the body was deemed to have been made under section 320.
1991, c. 67, s. 168; 1994, c. 22, s. 441; 1997, c. 85, s. 508; 2003, c. 2, s. 321; 2012, c. 28, s. 56.
168. A supply of an immovable made by a public service body, other than a government, is exempt, except a supply of
(1)  a residential complex or an interest therein where the supply is made by way of sale;
(2)  an immovable, other than a supply that is deemed only under section 32.2 to have been made, where the supply is deemed under this Title to have been made;
(3)  an immovable where the supply is made by way of sale to an individual or a personal trust, other than a supply of an immovable on which is situated a structure that was used by the body as an office or in the course of commercial activities or of making exempt supplies;
(4)  an immovable where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the body;
(5)  short-term accommodation where the supply is made by a non-profit organization, municipality, university, public college or school authority;
(6)  an immovable, other than short-term accommodation, where the supply is made by way of lease, where the period throughout which continuous possession or use of the property is provided under the lease is less than one month, or a licence, where the supply is made in the course of a business carried on by the body;
(7)  an immovable in respect of which an election under section 272 is in effect at the time tax would become payable under this Title in respect of the supply if it were a taxable supply;
(8)  a parking space where the supply is made by way of lease, licence or similar arrangement in the course of a business carried on by the body; or
(9)  an immovable the last supply of which to the body was deemed to have been made under section 320.
1991, c. 67, s. 168; 1994, c. 22, s. 441; 1997, c. 85, s. 508; 2003, c. 2, s. 321.
168. A supply of an immovable made by a public service body, other than a government, is exempt, except a supply of
(1)  a residential complex or an interest therein where the supply is made by way of sale;
(2)  an immovable where the supply is deemed under this title to have been made;
(3)  an immovable where the supply is made by way of sale to an individual or a personal trust, other than a supply of an immovable on which is situated a structure that was used by the body as an office or in the course of commercial activities or of making exempt supplies;
(4)  an immovable where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the body;
(5)  short-term accommodation where the supply is made by a non-profit organization, municipality, university, public college or school authority;
(6)   an immovable, other than short-term accommodation, where the supply is made by way of lease, where the period throughout which continuous possession or use of the property is provided under the lease is less than one month, or a licence, where the supply is made in the course of a business carried on by the body;
(7)  an immovable in respect of which an election under section 272 is in effect at the time tax would become payable under this title in respect of the supply if it were a taxable supply;
(8)  a parking space where the supply is made by way of lease, licence or similar arrangement in the course of a business carried on by the body; or
(9)  an immovable the last supply of which to the body was deemed to have been made under section 320.
1991, c. 67, s. 168; 1994, c. 22, s. 441; 1997, c. 85, s. 508.
168. A supply of an immovable made by a public service body, other than a government, is exempt, except a supply of
(1)  a residential complex or an interest therein where the supply is made by way of sale;
(2)  an immovable where the supply is deemed under this title to have been made;
(3)  an immovable where the supply is made by way of sale to an individual or to a trust all the beneficiaries of which, other than contingent beneficiaries, are individuals and all the contingent beneficiaries of which, if any, are individuals or charities, other than a supply of an immovable on which is situated a structure that was used by the body either as an office or in the course of commercial activities or of making exempt supplies;
(4)  an immovable where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the body;
(5)  short-term accommodation where the supply is made by a non-profit organization, municipality, university, public college or school authority;
(6)  an immovable, other than short-term accommodation, where the supply is made by way of lease, where the term of the lease is less than a month, or a licence, where the supply is made in the course of a business carried on by the body;
(7)  an immovable in respect of which an election under section 272 is in effect at the time tax would become payable under this title in respect of the supply if it were a taxable supply; or
(8)  a parking space where the supply is made by way of lease, licence or similar arrangement in the course of a business carried on by the body.
1991, c. 67, s. 168; 1994, c. 22, s. 441.
168. A supply of an immovable made by a public service body, other than a government, is exempt, except a supply of
(1)  a residential complex or an interest therein where the supply is made by way of sale;
(2)  an immovable where the supply is deemed under this title to have been made;
(3)  an immovable where the supply is made by way of sale to an individual, other than a supply of an immovable on which is situated a structure that was used by the body either as an office or in the course of commercial activities or of making exempt supplies;
(4)  an immovable where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the body;
(5)  short-term accommodation where the supply is made by a non-profit organization, municipality, university, public college or school authority;
(6)  an immovable other than short-term accommodation where the supply is made by way of lease, licence or similar arrangement for a period of less than one month and is made in the course of a business carried on by the body;
(7)  an immovable in respect of which an election under section 272 is in effect at the time tax would become payable under this title in respect of the supply if it were a taxable supply; or
(8)  a parking space where the supply is made by way of lease, licence or similar arrangement in the course of a business carried on by the body.
1991, c. 67, s. 168.
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