T-0.1 - Act respecting the Québec sales tax

Section 94 Disposition versions

2003-07-03

94. A supply by way of sale of a residential complex or an interest in a residential complex made by a person who is not a builder of the complex or, if the residential complex is a multiple unit residential complex, an addition to the complex, is exempt, unless

(1)  the person claimed an input tax refund in respect of the last acquisition by the person of the residential complex or in respect of an improvement to the complex acquired or brought into Québec by the person after the complex was last acquired by the person; or

(2)  the recipient is registered under Division I of Chapter VIII and

(a)  the recipient made a taxable supply by way of sale (in this section referred to as the “prior supply”) of the residential complex or interest in that complex to a prior recipient who is the person or, if the person is a personal trust other than a testamentary trust, the settlor of the trust or, in the case of a testamentary trust that arose as a result of the death of an individual, the deceased individual,

(b)  the prior supply is the last supply by way of sale of the residential complex or interest to the prior recipient,

(c)  the supply is not made more than one year after the day that is the day on which the prior recipient acquired the interest, or that is the earlier of the day on which the prior recipient acquired ownership of the residential complex and the day on which the prior recipient acquired possession of the complex, under the agreement for the prior supply,

(d)  the residential complex has not been occupied as a place of residence or lodging after the construction or last substantial renovation of the complex was substantially completed,

(e)  the supply is made pursuant to a right or obligation of the recipient to purchase the residential complex or interest that is provided for under the agreement for the prior supply, and

(f)  the recipient makes an election under this section jointly with the person in prescribed form containing prescribed information that is filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the supply.

1991, c. 67, s. 94; 1994, c. 22, s. 411; 2003, c. 2, s. 314.

1994-06-17

94. A supply by way of sale of a residential complex or an interest therein made by a person who is not a builder of the complex or, where the complex is a multiple unit residential complex, an addition thereto is exempt, unless the person claimed an input tax refund in respect of the last acquisition by the person of the complex, or in respect of the acquisition or bringing into Québec by the person, after the complex was last acquired by the person, of an improvement to the complex.

1991, c. 67, s. 94; 1994, c. 22, s. 411.

1992-07-01

94. A supply by way of sale of a residential complex or an interest therein made by a person who is not the builder of the complex, or who is not the builder of an addition thereto where the property is a multiple unit residential complex, is exempt unless

(1)  the person claimed an input tax refund in respect of the acquisition of the residential complex or an improvement thereto; and

(2)  after the person claimed the input tax refund and before ownership of the residential complex or the interest is transferred to the recipient of the supply, the person was not deemed to have made another supply by way of sale of the residential complex under section 258 or 261, or under section 243 by reason of the application of section 270.

1991, c. 67, s. 94.