T-0.1 - Act respecting the Québec sales tax

Section 101.1 Disposition versions

2001-12-20

101.1. A supply of a parking space by way of lease, licence or similar arrangement under which any such space is made available throughout a period of at least one month, is exempt where the supply is

(1)  made to a person (in this paragraph referred to as an “occupier”) who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where

(a)  the space forms part of the residential complex or residential trailer park, as the case may be, or

(b)  the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;

(2)  made to the owner, lessee or person in occupation or possession of a residential unit held in co-ownership described by a declaration of co-ownership entered in the land register if the space is the subject of that declaration; or

(3)  made by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 106.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.

1994, c. 22, s. 416; 1997, c. 85, s. 473; 2001, c. 53, s. 291.

1997-12-19

101.1. A supply of a parking space by way of lease, licence or similar arrangement under which any such space is made available throughout a period of at least one month, is exempt where the supply is

(1)  made to a person (in this paragraph referred to as an “occupier”) who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where

(a)  the space forms part of the residential complex or residential trailer park, as the case may be, or

(b)  the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;

(2)  made to the owner, lessee or person in occupation or possession of a residential unit held in co-ownership in a complex held in co-ownership where the space forms part of the complex; or

(3)  made by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 106.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.

1994, c. 22, s. 416; 1997, c. 85, s. 473.

1994-06-17

101.1. A supply by way of lease, licence or similar arrangement of a parking space for a period of at least one month is exempt where the supply is

(1)  made to a person (in this paragraph referred to as an “occupier”) who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where

(a)  the space forms part of the residential complex or residential trailer park, as the case may be, or

(b)  the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;

(2)  made to the owner, lessee or person in occupation or possession of a residential unit held in co-ownership in a complex held in co-ownership where the space forms part of the complex; or

(3)  made by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 106.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.

1994, c. 22, s. 416.