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T-0.1 - Act respecting the Québec sales tax

Section 370.9
Disposition versions

Full text
370.9. Subject to section 370.12, a particular individual who constructs or substantially renovates, or engages another person to construct or substantially renovate for the particular individual, a residential complex that is a single unit residential complex or a residential unit held in co-ownership for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual, is entitled to a rebate determined in accordance with section 370.10 or 370.10.1, if
(1)  the fair market value of the complex, at the time its construction or substantial renovation is substantially completed, is less than $225,000 for the purposes of section 370.10 or $300,000 for the purposes of section 370.10.1, as the case may be;
(2)  the particular individual has paid tax in respect of a supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of a supply to, or bringing into Québec by, the individual of any improvement thereto or, in the case of a mobile home or floating home, of the complex, the total of which tax is referred to in this section and in sections 370.10 and 370.10.1 as the “total tax paid by the particular individual” ; and
(3)  either
(a)  the first individual to occupy the complex after the construction or substantial renovation is begun is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale of the complex and ownership of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 323; 1997, c. 85, s. 655; 2001, c. 51, s. 289; 2011, c. 1, s. 148; 2011, c. 34, s. 148; 2012, c. 28, s. 128.
370.9. Subject to section 370.12, a particular individual who constructs or substantially renovates, or engages another person to construct or substantially renovate for the particular individual, a residential complex that is a single unit residential complex or a residential unit held in co-ownership for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual, is entitled to a rebate determined in accordance with section 370.10 or 370.10.1, if
(1)  the fair market value of the complex, at the time the construction or substantial renovation thereof is substantially completed, is less than $225,000 for the purposes of section 370.10 or $300,000 for the purposes of section 370.10.1, as the case may be, excluding an amount equal to the tax that would be paid or payable by the particular individual under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of the complex if it were acquired at that time by the particular individual for consideration equal to the fair market value of the complex as determined in accordance with that Act;
(2)  the particular individual has paid tax in respect of a supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of a supply to, or bringing into Québec by, the individual of any improvement thereto or, in the case of a mobile home or floating home, of the complex, the total of which tax is referred to in this section and in sections 370.10 and 370.10.1 as the “total tax paid by the particular individual”; and
(3)  either
(a)  the first individual to occupy the complex after the construction or substantial renovation is begun is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale of the complex and ownership of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 323; 1997, c. 85, s. 655; 2001, c. 51, s. 289; 2011, c. 1, s. 148; 2011, c. 34, s. 148.
370.9. Subject to section 370.12, a particular individual who constructs or substantially renovates, or engages another person to construct or substantially renovate for the particular individual, a residential complex that is a single unit residential complex or a residential unit held in co-ownership for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual, is entitled to a rebate determined in accordance with section 370.10 or 370.10.1, if
(1)  the fair market value of the complex, at the time the construction or substantial renovation thereof is substantially completed, is less than $300,000, excluding an amount equal to the tax that would be paid or payable by the particular individual under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) in respect of the complex if it were acquired at that time by the particular individual for consideration equal to the fair market value of the complex as determined in accordance with that Act;
(2)  the particular individual has paid tax in respect of a supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of a supply to, or bringing into Québec by, the individual of any improvement thereto or, in the case of a mobile home or floating home, of the complex, the total of which tax is referred to in this section and in sections 370.10 and 370.10.1 as the “total tax paid by the particular individual”; and
(3)  either
(a)  the first individual to occupy the complex after the construction or substantial renovation is begun is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale of the complex and ownership of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 323; 1997, c. 85, s. 655; 2001, c. 51, s. 289; 2011, c. 1, s. 148.
370.9. Subject to section 370.12, a particular individual who constructs or substantially renovates, or engages another person to construct or substantially renovate for the particular individual, a residential complex that is a single unit residential complex or a residential unit held in co-ownership for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual, is entitled to a rebate determined in accordance with section 370.10, if
(1)  the fair market value of the complex, at the time the construction or substantial renovation thereof is substantially completed, is less than $225,000, excluding an amount equal to the tax that would be paid or payable by the particular individual under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the complex if it were acquired at that time by the particular individual for consideration equal to the fair market value of the complex as determined in accordance with that Act;
(2)  the particular individual has paid tax in respect of a supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of a supply to, or bringing into Québec by, the individual of any improvement thereto or, in the case of a mobile home or floating home, of the complex, the total of which tax is referred to in this section and section 370.10 as the “total tax paid by the particular individual”; and
(3)  either
(a)  the first individual to occupy the complex after the construction or substantial renovation is begun is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale of the complex and ownership of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 323; 1997, c. 85, s. 655; 2001, c. 51, s. 289.
370.9. Subject to section 370.12, a particular individual who constructs or substantially renovates, or engages another person to construct or substantially renovate for the particular individual, a residential complex that is a single unit residential complex or a residential unit held in co-ownership for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual, is entitled to a rebate determined in accordance with section 370.10, if
(1)  the fair market value of the complex, at the time the construction or substantial renovation thereof is substantially completed, is less than $200,000, excluding an amount equal to the tax that would be paid or payable by the particular individual under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the complex if it were acquired at that time by the particular individual for consideration equal to the fair market value of the complex as determined in accordance with that Act;
(2)  the particular individual has paid tax in respect of a supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of a supply to, or bringing into Québec by, the individual of any improvement thereto or, in the case of a mobile home or floating home, of the complex, the total of which tax is referred to in this section and section 370.10 as the “total tax paid by the particular individual”; and
(3)  either
(a)  the first individual to occupy the complex after the construction or substantial renovation is begun is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale of the complex and ownership of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 323; 1997, c. 85, s. 655.
370.9. Subject to section 370.12, a particular individual who constructs or substantially renovates, or engages another person to construct or substantially renovate for the particular individual, a single unit residential complex for use as the primary place of residence of the particular individual, an individual related to the particular individual or a former spouse of the particular individual, is entitled to a rebate determined in accordance with section 370.10, if
(1)  the fair market value of the complex, at the time the construction or substantial renovation thereof is substantially completed, is less than $200,000, excluding an amount equal to the tax that would be paid or payable by the particular individual under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the complex if it were acquired at that time by the particular individual for consideration equal to the fair market value of the complex as determined in accordance with that Act;
(2)  the particular individual has paid tax under section 16 in respect of a supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of a supply to the individual of any improvement thereto, the total of which tax is referred to in this section and section 370.10 as the “total tax paid by the particular individual”; and
(3)  either
(a)  the first individual to occupy the complex after the construction or substantial renovation is begun is the particular individual, an individual related to the particular individual or a former spouse of the particular individual, or
(b)  the particular individual makes an exempt supply by way of sale of the complex and ownership of the complex is transferred to the recipient of the supply before the complex is occupied by any individual as a place of residence or lodging.
1995, c. 1, s. 323.
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