,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,numb]3 ,,it-#cjd;,r#b
,date3 ,june #b1 #bjjj
,subject3 ,9come ,tax ,act--,3dom9iums
,ref];e3 ,p>agraphs #bj7#a77a71
  #adi7#a77l7 & #aej7#a77a7 (! ,9come
  ,tax ,act 7al p>agraph #bj7#a77aa7 (!
  ,act1 ,class #a ( ,s*$ule ,,ii (!
  ,9come ,tax ,regul,ns & subsec;ns
  #aajj7#aa71 #aajj7#ad71 #aaja7#a;ac7 &
  #aajj7#a;ae7 (! ,regul,ns7

  ,at ! ,canada ,cu/oms & ,rev5ue ,ag5cy
7,,ccra71 we issue 9come tax 9t]pret,n
bullet9s 7,,it's7 9 ord] 6provide
te*nical 9t]pret,ns & posi;ns reg>d+
c]ta9 provi.ns 3ta9$ 9 9come tax law4
,due 6_! te*nical nature1 ,,it's >e us$
prim>ily 0\r /aff1 tax speciali/s1 & o!r
9dividuals :o h an 9t]e/ 9 tax matt]s4
,= ^? r1d]s :o pref] a less           #a
             ,,it-#cjd;,r#b          a#a
te*nical explan,n (! law1 we (f] o!r
public,ns1 s* z tax guides & pamphlets4
  ,:ile ! -;ts 9 a "picul> p>agraph 9 an
,,it may relate 6provi.ns (! law 9 =ce
at ! "t !y 7 made1 s* -;ts >e n a
sub/itute =! law4 ,! r1d] %d1 "!=e1
3sid] s* -;ts 9 li<t (! relevant
provi.ns (! law 9 =ce =! "picul> tax,n
ye> 2+ 3sid]$1 tak+ 96a3.t ! e6ect ( any
relevant am5d;ts 6^? provi.ns or
relevant c\rt deci.ns o3urr+ af ! date
on : ! -;ts 7 made4
  ,subject 6! abv1 an 9t]pret,n or
posi;n 3ta9$ 9 an ,,it g5],y applies z
(! date on : x 0 publiciz$1 un.s o!rwise
specifi$4 ,if "! is a subsequ5t *ange 9
t 9t]pret,n or posi;n &! *ange is
b5eficial 6taxpay]s1 x is usu,y e6ective
= future assess;ts & reassess;ts4 ,if1
on ! o!r h&1 ! *ange is n fav\ra#
6taxpay]s1 x w norm,y 2 e6ective =!
curr5t & subsequ5t tax,n ye>s or =
transac;ns 5t]$ 96af ! date on : ! *ange
is publiciz$4                         #b
             ,,it-#cjd;,r#b          b#a
  ,if y h any -;ts reg>d+ matt]s 4cuss$
9 an ,,it1 pl1se s5d !m to3

  ,director1 ,busi;s & ,public,ns
    ,divi.n
  ,9come ,tax ,rul+s ,directorate
  ,policy & ,legisl,n ,bran*
  ,canada ,cu/oms & ,rev5ue ,ag5cy
  ,ottawa ,,on ,k#a;,a #j;,l#e
  
  ,an (ficial v].n ( ? ,,it w 2 availa#
on \r ,9t]net site at3
_+www.ccra-adrc.gc.ca_:

                 ,3t5ts
    
,applic,n
,summ>y
,4cus.n & ,9t]pret,n
  ,legal ,basis (! ,3dom9ium
    7p>agraphs #a-b7
  ,3dom9ium ,corpor,n 7p>agraphs #c-d7
  ,3dom9ium ,unit ,us$ 6,e>n ,busi;s or
    ,r5tal ,9come                     #c
             ,,it-#cjd;,r#b          c#a
    ,g5]al 7p>agraph #e7
    ,capital ,co/ ,all[.e 7p>agraph #f7
    ,,cca ,re/ric;n & ,sep>ate ,class
      ,rule 7p>agraph #g7
    ,repairs & ,r5ov,ns 7p>agraph #h7
  ,quebec 7p>agraph #i7
,explan,n ( ,*anges

               ,applic,n
    
  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#cjd;,r1 dat$ ,may #ac1
#aiia1 =m]ly call$ ,capital ,co/ ,all[.e
--,3dom9iums4

                ,summ>y
    
  ,? bullet9 provides a brief ov]view (!
3dom9ium sy/em ( [n]%ip 9 ,canada4 ,x
expla9s1 9 g5]al t]ms1 ! purpose &
func;n (a 3dom9ium corpor,n cr1t$ "u
prov9cial or t]ritorial legisl,n4 ,al1 x
9dicates ! type ( returns t a 3dom9ium
                                      #d
             ,,it-#cjd;,r#b          d#a
corpor,n has 6file = f$]al 9come tax
purposes4
  ,! bullet9 al -;ts on ! classific,n1 =
capital co/ all[.e & o!r purposes1 (!
co/s 9curr$ 9 ! acquisi;n (a 3dom9ium
unit4 ,x -;ts on ! tax tr1t;t (!
taxpay]'s %>e (! co/s 9curr$ 9 ma9ta9+ !
-mon prop]ty (a 3dom9ium develop;t4 ,^!
-;ts >e p]t95t 9 calculat+ ! 9come or
loss f ! use (! 3dom9ium 9 ! c\rse (
e>n+ 9come f a busi;s or prop]ty1 b d n
apply 6an 9dividual :o [ns & o3upies !
unit z a p]sonal or vac,n resid;e4
--------------------------------------#b
          ,4cus.n & ,9t]pret,n
    
       ,legal ,basis (! ,3dom9ium
            7p>agraph #a-b7
    
#a4 ,ea* ( ,canada's t5 prov9ces & ?ree
  t]ritories h /atutes : recognize !
  3dom9ium sy/em ( [n]%ip1 t is1 !
  sep>ate [n]%ip (a 3dom9ium unit -b9$ )
  %>$ [n]%ip ( -mon prop]ty )9 !      #e
             ,,it-#cjd;,r#b          a#b
  3dom9ium develop;t4 ,9 ? bullet91 we
  ref] 6t]ms us$ 9 ! ,3dom9ium ,acts (
  ,ont>io & ,briti% ,columbia1 : >e
  repres5tative (! t]m9ology likely 6be
  5c.t]$ 9 mo/ o!r prov9cial &
  t]ritorial legisl,n4 7,h["e1 ref]
  6p>agraph #i =! situ,n 9 ! ,prov9ce (
  ,quebec47
#b4 ,a 3dom9ium -b9es two 4t9ct types (
  prop]ty [n]%ip4 ,a unit [n] norm,y [ns
  ! unit 9 fee simple & %>es [n]%ip (!
  -mon >1s (! 3dom9ium prop]ty ) all !
  o!r unit [n]s4 ,a 3dom9ium is leg,y
  cr1t$ 0! a3ept.e & regi/r,n (a
  8decl>,n0 & 8descrip;n0 or a 8/rata
  plan0 9 ! appropriate l& regi/ry or l&
  titles (fice4 ,g5],y1 ! legal 3sequ;es
  ( s* regi/r,n >e z foll[s3
  7a7 ,a 3dom9ium corpor,n1 z 4cuss$ 9
    p>agraph #c1 -es 96exi/;e & xs
    memb]s 2come ! [n]s (! 8units0 or
    8/rata lots0 s cr1t$ z a result (!
    9corpor,n 7collectively ref]r$ 6z
    units 9 ? bullet974               #f
             ,,it-#cjd;,r#b          b#b
  7b7 ,units may 2 d1lt )& reg>d$ z r1l
    prop]ty & >e held 9 fee simple 0!
    [n]4 ,a unit is ei ! sep>ate unit
    /ructure or t por;n (a multi-unit
    /ructure : 3si/s ( all ! space 2t !
    "pi;ns1 floors & ceil+s sep>at+ x f
    o!r units & f ! -mon ele;ts or -mon
    prop]ty4
  7c7 ,ea* s* [n] %>es [n]%ip (! 8-mon
    ele;ts0 or 8-mon prop]ty10 : is all
    t "p (! l& & build+s n 9clud$ )9 any
    units4 ,s* -mon ele;ts or prop]ty
    9clude p>k+ lots1 l&scap$ >1s1
    laundry rooms1 hallways1 elevators1
    & /airwells4 ,! propor;nal 9t]e/ 9 !
    -mon ele;ts or prop]ty is e/abli%$ 9
    ! docu;ts fil$ 9 ! l& regi/ry or l&
    titles (fice4
  
  ,al? ! t]m 3dom9ium is usu,y associat$
  )a resid5tial develop;t1 a 3dom9ium
  may al 2 a -m]cial1 9du/rial1 resort
  or mix$-use develop;t4 ,! purpose &
                                      #g
             ,,it-#cjd;,r#b          c#b
  type ( any 3dom9ium develop;t w 2 set
  \ 9 xs decl>,n1 by-laws & rules4

          ,3dom9ium ,corpor,n
            7p>agraphs #c-d7
    
#c4 ,a 3dom9ium corpor,n cr1t$ "u
  ,canadian prov9cial or t]ritorial
  legisl,n is a corpor,n )\t %>e capital
  ^: memb]s >e ! [n]s4 ,! objects ( s* a
  corpor,n 9clude1 am;g o!r ?+s1 !
  manage;t (! r1l prop]ty & any o!r
  assets (! corpor,n4 ,! corpor,n al has
  a duty 63trol1 manage & adm9i/] ! -mon
  ele;ts & assets (! corpor,n1 & 65sure
  t ! unit [n]s -ply )! corpor,n's
  regi/]$ 3dom9ium docu;ts1 xs by-laws
  &! provi.ns (! relevant 3dom9ium
  legisl,n4 ,provid$ t !y >e n 3tr>y
  6relevant 3dom9ium legisl,n or !
  regi/]$ 3dom9ium docu;ts1 ! bo>d (!
  corpor,n may pass by-laws 6gov]n1 am;g
  o!r ?+s3
                                      #h
             ,,it-#cjd;,r#b          d#b
  --! manage;t (! prop]ty2
  --! ma9t5.e (! -mon ele;ts2
  --! use & manage;t (! assets (!
    corpor,n2 &
  --! assess;t & collec;n ( 3dom9ium
    fees & 3tribu;ns t[>ds ! -mon
    exp5ses4
  
  ,g5],y1 ! exp5ditures ( s* a corpor,n
  >e met 0xs memb]s on a propor;nate
  basis4 ,any excess (! memb]s' 3dom9ium
  fees & 3tribu;ns ov] ! corpor,n's
  exp5ditures =! ye> is n 3sid]$ 6be
  9come (! corpor,n4 ,9come f o!r s\rces
  or activities1 s* z 9t]e/ e>n$ on !
  corpor,n's op]at+ or res]ve funds or
  r5tal & o!r 9cid5tal 9come is 9come (!
  corpor,n 7h["e1 see p>agraph #d = -;ts
  on ! /atus (a resid5tial 3dom9ium
  corpor,n z a non-pr(it corpor,n74 ,if
  a 3dom9ium corpor,n c>ries on a
  busi;s1 any pr(its f t busi;s m/ 2
  9clud$ 9 xs 9come & x w n 2 3sid]$ a
  non-pr(it corpor,n4                 #i
             ,,it-#cjd;,r#b          e#b
#d4 ,p>agraph #aej7#a77a7 requires all
  corpor,ns1 9clud+ 3dom9ium corpor,ns1
  6file an 9come tax return ea* ye>1 ev5
  if !y >e exempt f pay+ tax "u ,"p ;,i4
  ,a resid5tial 3dom9ium corpor,n t
  qualifies z a non-pr(it organiz,n "u
  p>agraph #adi7#a77l7 is exempt f ,"p
  ;,i tax on xs taxa# 9come b is requir$
  6file ,=m ,t#ajdd1 ,non-,pr(it
  ,organiz,n 7,,npo7 ,9=m,n ,return1 )
  xs ,t#b tax return4 ,al? x is a "q (
  fact :e!r a "picul> 3dom9ium corpor,n
  qualifies = an exemp;n "u p>agraph
  #adi7#a77l71 mo/ resid5tial 3dom9ium
  corpor,ns qualify z non-pr(it
  organiz,ns )9 ! m1n+ ( ? p>agraph4 ,=
  9=m,n on ! 3di;ns nec 6qualify z a
  tax-exempt non-pr(it organiz,n1 see !
  curr5t v].n ( ,,it-#dif1 ,non-,pr(it
  ,organiz,ns4



                                     #aj
       ,3dom9ium ,unit ,us$ 6,e>n    f#b
        ,busi;s or ,r5tal ,9come
    
          ,g5]al 7p>agraph #e7
    
#e4 ,! foll[+ -;ts apply :5 a 3dom9ium
  unit is us$ 9 a busi;s or is r5t$ 6o!r
  p]sons1 b d n apply :5 x is us$
  prim>ily z a p]sonal resid;e 7ei z a
  pr9cipal resid;e or a vac,n resid;e7
  (! [n]4 ,:5 a 3dom9ium is r5t$ 6o!rs
  dur+ ! "t x is n us$ p]son,y 0! [n]1 !
  -;ts : foll[ >e only applica# if ! [n]
  has a r1sona# expect,n ( pr(it f !
  r5tal (! 3dom9ium4
--------------------------------------#c
         ,capital ,co/ ,all[.e
             7p>agraph #f7
    
#f4 ,= capital co/ all[.e 7,,cca7
  purposes1 :5 a unit 9cludes l&1 !
  usual alloc,n ( co/ 2t l& & build+ m/
  2 made 7see ! curr5t v].n ( ,,it-#bbj1
  ,capital ,co/ ,all[.e--,proce$s (
  ,4posi;n ( ,deprecia# ,prop]ty74   #aa
             ,,it-#cjd;,r#b          a#c
  ,? alloc,n is nec1 = example1 ": a
  gr.d floor a"p;t unit 9cludes an
  \tdoor patio1 or ": a deta*$ s+le-
  family 3dom9ium unit 9cludes a front
  or back y>d : is n "p (! -mon ele;ts4
  ,z 9dicat$ 9 p>agraph #b7c71 :5 a unit
  is pur*as$ ! pur*as] al acquires a
  propor;nate 9t]e/ 9 ! -mon ele;ts
  p]ta9+ 6! unit4 ,an alloc,n 2t l&1
  build+ & o!r deprecia# prop]ty 7s* z a
  p>k+ lot7 is al requir$ 9 respect (!
  co/s attributa# 6! -mon ele;ts4 ,z a
  result1 ! capital co/ (a unit 9cludes
  ! co/ ( acquisi;n & capital
  exp5ditures relat$ 6! build+ por;n (!
  unit z well z any co/s attributa# 6!
  unit hold]'s propor;nate 9t]e/ 9 !
  -mon ele;ts ( any deprecia# prop]ty
  held 0! corpor,n4 ,= units acquir$ af
  #aihg1 ! capital co/ (a 3dom9ium unit
  7build+ por;n7 is g5],y 9clud$ 9
  ,class #a ( ,s*$ule ,,ii 6! ,regul,ns
  = ,,cca purposes4 ,h["e1 if ! unit 0
  acquir$ 2f #aihh1 x may h          #ab
             ,,it-#cjd;,r#b          b#c
  qualifi$ = 9clu.n 9 ,class #c1 ,class
  #f1 ,class #ca or ,class #cb4 ,= m
  details see ! curr5t v].n ( ,,it-#gi1
  ,capital ,co/ ,all[.e--,build+s or
  ,o!r ,/ructures4

       ,,cca ,re/ric;n & ,sep>ate
       ,class ,rule 7p>agraph #g7
    
#g4 ,subsec;n #aajj7#aa7 (! ,regul,ns
  re/ricts ! am.t ( ,,cca t may 2 claim$
  on r5tal prop]ties4 ,a 3dom9ium unit :
  meets ! def9i;n ( 8r5tal prop]ty0 9
  subsec;n #aajj7#ad7 is subject 6?
  re/ric;n )! result t a unit [n] _c
  cr1te or 9cr1se a net loss f ! r5tal (
  prop]ty4 ,9 a4i;n1 subsec;n
  #aaja7#a;ac7 (! ,regul,ns requires !
  e/abli%;t (a sep>ate class = ea* r5tal
  prop]ty )a capital co/ ( at l1/
  4#ej1jjj4 ,h["e1 if ! taxpay] [ns two
  or m units or lots 9 ! same build+ )
  an a7regate capital co/ ( at l1/
  4#ej1jjj1 all s* units or lots 9   #ac
             ,,it-#cjd;,r#b          c#c
  ! same build+ >e 3sid]$ 6be a s+le
  r5tal prop]ty 9 a sep>ate prescrib$
  class4

          ,repairs & ,r5ov,ns
             7p>agraph #h7
    
#h4 ,usu,y1 a "p (! 3dom9ium fee pd 0!
  unit [n] goes 96! 3dom9ium corpor,n's
  res]ve fund = ma9t5.e1 repairs1
  improve;ts or a4i;ns 6! -mon ele;ts4
  ,fur!rmore1 a unit [n] may 2 *>g$ an
  extraord9>y levy 0! 3dom9ium corpor,n
  =a por;n (! co/s relat+ 6repairs or
  r5ov,ns requir$ 6be made 6! -mon
  ele;ts4 ,9 ei case1 no deduc;n or
  capitaliz,n (! exp5se is p]mitt$ until
  ! am.t is laid \ 6e>n 9come 0!
  3dom9ium corpor,n4 ,? is 2c prepd
  exp5ses1 or exp5ses : >e pd 2f !y >e
  actu,y 9curr$1 >e n deducti# z expla9$
  9 ! curr5t v].n ( ,,it-#dag1 ,prepd
  ,exp5ses & ,def]r$ ,*>ges4 ,:e!r !
  unit [n] deducts ! am.t z a        #ad
             ,,it-#cjd;,r#b          d#c
  curr5t exp5se or capitalizes x dep5ds
  on ! nature (! "w d"o4 ,ref] 6! curr5t
  v].n ( ,,it-#abh1 ,capital ,co/
  ,all[.e--,deprecia# ,prop]ty = fur!r
  details on h[ s* co/s >e classifi$4
  ,c]ta9 capital exp5ditures 9curr$ =
  4abil;y-relat$ devices or modific,ns
  6a build+ 6a3ommodate 4a#d 9dividuals
  >e deducti# "u p>agraph #bj7#a77qq7 or
  #bj7#a77rr7 9 ! ye> ! exp5se is pd4 ,!
  devices & modific,ns : qualify "u ^!
  provi.ns >e li/$ 9 sec;ns #hhjj &
  #hhja (! ,regul,ns4 ,capital
  exp5ditures 9curr$ 9 respect (! l& d n
  =m "p (! capital co/ (! build+ por;n
  (! unit & >e n deducti# 9 -put+ 9come
  except z specific,y provid$ = 9 !
  ,act4 ,! co/ ( l&scap+1 = example1 may
  2 deducti# "u p>agraph #bj7#a77aa74

         ,quebec 7p>agraph #i7
    
#i4 ,9 ! prov9ce ( ,quebec1 ! 3dom9ium
  sy/em ( [n]%ip is recogniz$ 9 !    #ae
             ,,it-#cjd;,r#b          e#c
  ,civil ,code ( ,quebec4 ,x 3ta9s
  >ticles d1l+ )! 8divid$ co-[n]%ip (
  immova#s0 : >e analog\s 6! 3dom9ium
  legisl,n 9 e6ect 9 ! o!r prov9ces &
  t]ritories4 ,^! provi.ns provide =!
  direct [n]%ip ( 3dom9ium units 7call$
  8fractions074 ,ea* frac;n 9cludes a
  por;n (! l& & build+ : is ! prop]ty (a
  specific co-[n] & is res]v$ =! sole
  use ( t co-[n] 7call$ 8les parties
  privatives07 & an undivid$ 9t]e/ 9 !
  -mon >1s (! l& & build+ 7call$ 8les
  parties communes074 ,:5 a decl>,n (
  co-[n]%ip is publi%$1 a syndicate is
  e/abli%$ z a legal p]son responsi# =
  protect+ ! "rs (! co-[n]s & manag+ &
  ma9ta9+ ! -mon por;ns (! 3dom9ium4 ,=
  9come tax purposes1 s* a syndicate is
  3sid]$ 6be a corpor,n4 ,all[+ = ^!
  di6];es1 ! -;ts 9 ? bullet9 apply
  equ,y 63dom9iums e/abli%$ "u ! ,civil
  ,code ( ,quebec4

                                     #af
          ,explan,n ( ,*anges         #d
    
               ,9troduc;n
    
  ,! purpose (! ,explan,n ( ,*anges is
6give ! r1sons =! revi.ns 6an 9t]pret,n
bullet94 ,x \tl9es ! revi.ns we h made z
a result ( *anges 6! law1 z well z
*anges reflect+ new or revis$
9t]pret,ns4

           ,r1son =! ,revi.n
    
  ,? revi.n 0 "utak5 z a result (a *ange
9 ! ,canada ,cu/oms & ,rev5ue ,ag5cy's
posi;n ) respect 63dom9ium corpor,ns z
ann\nc$ 9 ! la/ >ticle ( ,9come ,tax
,te*nical ,news ,no4 #d1 dat$ ,febru>y
#bj1 #aiie4 ,! bullet9 expla9s1 9 g5]al
t]ms1 ! purpose & func;n (a 3dom9ium
corpor,n 7a syndicate 9 ,quebec7 &
describes ! types ( returns : m/ 2 fil$
0! 3dom9ium corpor,n = 9come tax
purposes4 ,x al 4cusses ! unit [n]'s
deduc;n ( c]ta9 exp5ses1 9clud+      #ag
             ,,it-#cjd;,r#b          a#d
,,cca1 applica# :5 a 3dom9ium unit is
us$ 6e>n 9come f a busi;s or f ! r5tal
(! unit4 ,! bullet9 0 al modifi$
6reflect *anges 6! ,9come ,tax ,act
result+ f ,s4,c4 #aiid1 c4 #g ,sch4
,,viii 7#aiic1 c4 #bd7 & 6! ,,cca
classes = build+s4 ,-;ts 3c]n+ multiple
unit resid5tial build+s 7,,murb's7 h be5
delet$ 2c ! tax 9c5tives applica# 6s*
build+s >e no l;g] availa#4

      ,legislative & ,o!r ,*anges
    
  ,! ,summ>y has be5 exp&$ &! ref];e
6,9=m,n ,circul> #gi-g1 ,! ,3dom9ium
,corpor,n & ,xs ,memb]s1 0 delet$ 2c ?
circul> 0 c.ell$ 7see ,9come ,tax
,te*nical ,news ,no4 #d1 dat$ ,febru>y
#bj1 #aiie74
  ,p>agraph #b 0 revis$ 69dicate t
3dom9iums may 2 cr1t$ = o!r ?an
resid5tial purposes & li/s ! o!r types (
3dom9ium develop;ts4
                                     #ah
             ,,it-#cjd;,r#b          b#d
  ,new p>agraph #c 0 a4$ 6expla9 9 g5]al
t]ms ! purpose & func;n (a 3dom9ium
corpor,n4 ,x al provides examples (!
types ( 9come a 3dom9ium corpor,n may
e>n4
  ,new p>agraph #d expla9s t all
3dom9ium corpor,ns1 :e!r or n !y >e
taxa#1 >e requir$ 6file an 9come tax
return ea* ye>4 ,x al 9dicates t a
resid5tial 3dom9ium corpor,n c qualify z
a tax-exempt non-pr(it organiz,n &1 if
s1 x may h 6file a non-pr(it 9=m,n
return z well z an 9come tax return4
  ,new p>agraph #f br+s =w>d ! 9=m,n
3ta9$ 9 =m] p>agraph #c & p>agraph #d4
,x has be5 exp&$ 69dicate t = capital
co/ all[.e purposes ! build+ por;n (a
3dom9ium unit t 0 pur*as$ af #aihg is
9clud$ 9 ,class #a4 ,a ref];e 6! curr5t
v].n ( ,,it-#gi1 ,capital ,co/ ,all[.e--
,build+s or ,o!r ,/ructures1 0 a4$ 2c x
expla9s ,class #a1 ,class #c & ,class #f
( ,s*$ule ,,ii (! ,9come ,tax ,regul,ns
9 m detail4                          #ai
             ,,it-#cjd;,r#b          c#d
  ,p>agraph #g 0 revis$ 6add a ref];e
6subsec;ns #aajj7#aa7 & #aajj7#ad7 (!
,regul,ns1 : prev5t ! cre,n or 9cr1se (a
r5tal loss 0claim+ ,,cca on a 3dom9ium
unit t is a r5tal prop]ty4
  ,p>agraph #h 0 revis$ 6reflect ! a4i;n
( subsec;ns #bj7#a77qq7 & #bj7#a77rr7 z
a result ( ,s4,c4 #aiid1 c4 #g ,sch
,,viii 7#aiic1 c4 #bd74
  ,p>agraph #i 0 revis$ 6reflect c]ta9
*anges 3c]n+ 3dom9ium develop;ts 9
,quebec t 7 9corporat$ 96! ,civil ,code
( ,quebec1 : came 96e6ect on ,janu>y #a1
#aiid4
  ,=m] p>agraph #e 9dicat$ t two or m
3dom9ium units [n$ 0a taxpay] 9 ! same
build+ >e 3sid]$ 6h a s+le capital co/
=! purpose (! a4i;n 6,class #f1 #ca or
#cb ( ,s*$ule ,,ii (! ,regul,ns4 ,! -;ts
9 =m] p>agraph #e >e no l;g] applica# 2c
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