T-0.1 - Act respecting the Québec sales tax

Section 32 Disposition versions

1994-06-17

32. Where a builder of an addition to a multiple unit residential complex makes a supply of the complex or an interest in it by way of sale that, but for this section, would be a taxable supply and, but for the construction of the addition, would be an exempt supply described in section 97,

(1)  the addition and the remainder of the complex are each deemed to be a separate property;

(2)  the sale of the addition or interest in it is deemed to be a supply separate from the sale of the remainder of the complex or interest in it; and

(3)  neither supply is incidental to the other.

1991, c. 67, s. 32; 1994, c. 22, s. 379.

1992-07-01

32. Where a supply of a multiple unit residential complex by way of sale by the builder of an addition to the complex is an exempt supply under section 97, but that part of the supply that is the supply of the addition is not an exempt supply under that section,

(1)  the addition is deemed to be a separate property from the remainder of the complex;

(2)  the sale of the addition is deemed to be a separate supply from the sale of the remainder of the complex; and

(3)  neither supply is incidental to the other.

1991, c. 67, s. 32.