620. Where, under an agreement in writing entered into before 30 August 1990 between a supplier and an individual, a taxable supply by way of sale in Québec of a single unit residential complex is made to the individual, ownership and possession of the residential complex are not transferred to the individual under the agreement before 1 July 1992 and possession of the residential complex is transferred to the individual under the agreement at any time after 30 June 1992, the following rules apply:(1) no tax is payable by the individual in respect of the supply;
(2) section 223 does not apply in respect of the residential complex before possession thereof is transferred to the individual;
(3) where the individual is a builder of the residential complex by reason only of paragraph 4 of the definition of “builder”, the individual is deemed not to be a builder of the residential complex and, for the purpose of determining whether any other person who, after that time, makes a supply of the complex or an interest therein is a builder of the complex, the complex is deemed to have been occupied at that time by an individual as a place of residence;
(4) for the purposes of Division II of Chapter VI, the residential complex is deemed not to be a specified single unit residential complex; and
(5) the supplier is not entitled to an input tax refund in respect of the supply of property or services required for completion of the work after 30 June 1992.