T-0.1 - Act respecting the Québec sales tax

Section 378.12 Disposition versions

2003-07-03

378.12. Subject to sections 378.16 and 378.17, a person who makes an exempt supply of land that is a supply referred to in subparagraph 1 of the first paragraph of section 100 made to a person described in subparagraph a of that subparagraph 1, or that is a supply referred to in subparagraph 2 of the first paragraph of that section, of a site in a residential trailer park, and is deemed under any of sections 222.1 to 222.3, 243, 258 and 261 to have made and received a taxable supply by way of sale of the land and to have paid tax, at a particular time, in respect of that supply, is entitled to a rebate as determined under section 378.13 if the person is not entitled to include the tax deemed to have been paid by the person in determining an input tax refund of the person and in the case of an exempt supply of land described in subparagraph 1 of the first paragraph of section 100, the residential unit that is or is to be affixed to the land is or will be so affixed for the purpose of its use and enjoyment as a primary place of residence for individuals.

2003, c. 2, s. 339.