T-0.1 - Act respecting the Québec sales tax

Section 100 Disposition versions

1997-12-19

100. A supply is exempt where the supply is

(1)  of land, other than a site in a residential trailer park, by way of lease, licence or similar arrangement under which continuous possession or occupation of the land is provided for a period of at least one month, made to

(a)  the owner, lessee or person in occupation or possession of a residential unit that is or is to be affixed to the land for the purpose of its use and enjoyment as a place of residence for individuals, or

(b)  a person who is acquiring possession of the land for the purpose of constructing a residential complex on it in the course of a commercial activity;

(2)  of a site in a residential trailer park, by way of lease, licence or similar arrangement under which continuous possession or occupation of the site is provided for a period of at least one month, made to the owner, lessee or person in occupation or possession of

(a)  a mobile home situated or to be situated on the site, or

(b)  a travel trailer, motor home or similar vehicle or trailer situated or to be situated on the site; or

(3)  of a lease, licence or similar arrangement referred to in subparagraph 1 or 2 by way of assignment.

The first paragraph does not apply to a supply of land on which the residential unit, mobile home, travel trailer, motor home or similar vehicle or trailer is or is to be affixed or situated, or any land contiguous to it, that is not reasonably necessary for the use and enjoyment of the unit, home, vehicle or trailer as a place of residence for individuals.

1991, c. 67, s. 100; 1994, c. 22, s. 415; 1997, c. 85, s. 471.

1994-06-17

100. A supply is exempt where the supply is

(1)  of land, other than a site in a residential trailer park, by way of lease, licence or similar arrangement for a period of at least one month, made to

(a)  the owner, lessee or person in occupation or possession of a residential unit that is or is to be affixed to the land for the purpose of its use and enjoyment as a place of residence for individuals, or

(b)  a person who is acquiring possession of the land for the purpose of constructing a residential complex on it in the course of a commercial activity;

(2)  of a site in a residential trailer park by way of lease, licence or similar arrangement for a period of at least one month, made to the owner, lessee or person in occupation or possession of

(a)  a mobile home situated or to be situated on the site, or

(b)  a travel trailer, motor home or similar vehicle or trailer situated or to be situated on the site; or

(3)  of a lease, licence or similar arrangement referred to in subparagraph 1 or 2 by way of assignment.

The first paragraph does not apply to a supply of land on which the residential unit, mobile home, travel trailer, motor home or similar vehicle or trailer is or is to be affixed or situated, or any land contiguous to it, that is not reasonably necessary for the use and enjoyment of the unit, home, vehicle or trailer as a place of residence for individuals.

1991, c. 67, s. 100; 1994, c. 22, s. 415.

1992-07-01

100. A supply of land by way of lease, licence or similar arrangement made to the owner or lessee of a mobile home or any other residential unit affixed or to be affixed to the land, is exempt where the term of the arrangement is a period of not less than one month.

The first paragraph does not apply to the supply of land contiguous to the land on which the unit is, or is to be, affixed that is not reasonably necessary for the use and enjoyment of the unit as a place of residence for individuals.

1991, c. 67, s. 100.