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T-0.1 - Act respecting the Québec sales tax

Section 98
Disposition versions

Full text
98. A supply is exempt where the supply is
(1)  of a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of its occupation as a place of residence or lodging by an individual, where the period throughout which continuous occupation of the complex or unit is given to the same individual under the arrangement is at least one month; or
(2)  of a residential unit by way of lease, licence or similar arrangement for the purpose of its occupation as a place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupation.
1991, c. 67, s. 98; 1994, c. 22, s. 413; 1997, c. 85, s. 469.
98. A supply is exempt where the supply is
(1)  a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of its occupation as a place of residence or lodging by an individual, where it is occupied by the same individual for a period of at least one month; or
(2)  of a residential unit by way of lease, licence or similar arrangement for the purpose of its occupation as a place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupation.
1991, c. 67, s. 98; 1994, c. 22, s. 413.
98. A supply of
(1)  a residential complex or a residential unit in such a residential complex by way of lease, licence or similar arrangement for the purpose of its occupation as a place of residence or lodging by the same individual, where it is occupied by the individual for a period of at least one month; or
(2)  a residential unit by way of lease, licence or similar arrangement for the purpose of its occupation as a place of residence or lodging by the same individual, where the consideration for the supply does not exceed $20 for each day of occupation or $140 for each week of occupation,
is exempt.
1991, c. 67, s. 98.
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