Provincial tax levied in Quebec on the sale of most goods and services.
The Goods and Services Tax (GST) and the Quebec Sales Tax (QST) are collected in Quebec on the sale of most goods and services. The application of the Excise Tax Act (Part IX) and the Act respecting the Québec sales tax in respect of expenses incurred by a syndicate of co-owners and the contributions to common expenses it receives from co-owners is a very complex subject. Before registering for the GST and QST files, a syndicate of co-owners has every interest in consulting a tax professional. That said, the question remains: in what situation must a syndicate of co-owners charge GST and QST to a co-owner on his common expenses (condo fees)?
A co-owner accidentally broke down the garage door with his vehicle. This needs to be changed completely. His insurer offers to compensate us only partially. This one offers us to pay 90% of the bill because of the depreciation. Question: Are we required to accept this proposal?
Answer: Technically yes. The basis of a claim for compensation as a result of damage caused by a co-owner to the common or private parts is civil liability, which may be "contractual", in the event of a breach of an obligation contained in a contract (for example: the declaration of co-ownership), or "extra-contractual" if the fault alleged is the breach of an obligation provided for by law generally governing relations between individuals.
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