T-0.1 - Act respecting the Québec sales tax

Section 378.6 Disposition versions

2009-06-04

378.6. Subject to sections 378.16 and 378.17, a person, other than a cooperative housing corporation, is entitled to a rebate as determined under section 378.7, where

(1)   the person is

(a)  the recipient of a taxable supply by way of sale (in this section and section 378.7 referred to as the “purchase from the supplier”) from another person of a residential complex or of an interest in a residential complex and is not a builder of the complex, or

(b)  the builder of a residential complex, or of an addition to a multiple unit residential complex, that gives possession or use of a residential unit in the residential complex or addition to another person under a lease, licence or similar arrangement entered into for the purpose of its occupancy by an individual as a place of residence that results in the person being deemed under any of sections 223 to 231.1 to have made and received a taxable supply by way of sale (in this section and section 378.7 referred to as the “deemed purchase”) of the complex or addition;

(2)  at a particular time, tax first becomes payable in respect of the purchase from the supplier or tax in respect of the deemed purchase is deemed to have been paid by the person;

(3)  at the particular time, the complex or addition, as the case may be, is a qualifying residential unit of the person or includes one or more qualifying residential units of the person; and

(4)  the person is not entitled to include the tax in respect of the purchase from the supplier, or the tax in respect of the deemed purchase, in determining an input tax refund of the person.

2003, c. 2, s. 339; 2009, c. 15, s. 514.

2003-07-03

378.6. Subject to sections 378.16 and 378.17, a person, other than a cooperative housing corporation, is entitled to a rebate as determined under section 378.7, where

(1)   the person is

(a)  the recipient of a taxable supply by way of sale (in this section and section 378.7 referred to as the “purchase from the supplier”) from another person of a residential complex or of an interest in a residential complex and is not a builder of the complex, or

(b)  a builder of a residential complex, or of an addition to a multiple unit residential complex, who makes an exempt supply by way of lease referred to in section 98 or section 99 that results in the person being deemed under any of sections 223 to 231.1 to have made and received a taxable supply by way of sale (in this section and section 378.7 referred to as the “deemed purchase”) of the complex or addition;

(2)  at a particular time, tax first becomes payable in respect of the purchase from the supplier or tax in respect of the deemed purchase is deemed to have been paid by the person;

(3)  at the particular time, the complex or addition, as the case may be, is a qualifying residential unit of the person or includes one or more qualifying residential units of the person; and

(4)  the person is not entitled to include the tax in respect of the purchase from the supplier, or the tax in respect of the deemed purchase, in determining an input tax refund of the person.

2003, c. 2, s. 339.