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T-0.1 - Act respecting the Québec sales tax

Section 231
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231. For the purposes of sections 223 to 229, the construction or substantial renovation of a multiple unit residential complex or a complex held in co-ownership, or the construction of an addition to a multiple unit residential complex, is deemed to be substantially completed not later than the day all or substantially all of the residential units in the complex or addition are occupied after the construction or substantial renovation is begun.
1991, c. 67, s. 231; 1994, c. 22, s. 484.
231. For the purposes of sections 223 to 230, the construction or substantial renovation of a multiple unit residential complex or a complex held in co-ownership, or the construction of an addition to a multiple unit residential complex, is deemed to be substantially completed not later than the day all or substantially all of the residential units in the complex or addition are occupied after the construction or substantial renovation is begun.
1991, c. 67, s. 231.
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