translate English to French: (b.1) a taxable supply (other than a zero-rated or prescribed supply) of tangible personal property made at a particular time by a non-resident person who is not registered under Subdivision d of Division V to a particular recipient who is resident in Canada, where (i) the property is delivered or made available in Canada to the particular recipient and the particular recipient is not a registrant who is acquiring the property exclusively for consumption, use or supply in the course of commercial activities of the recipient, and (ii) the non-resident person previously made a taxable supply of the property by way of lease, licence or similar arrangement to a registrant who was not dealing at arm's length with the non-resident person or who was related to the particular recipient, the property was delivered or made available in Canada to the registrant, the registrant was entitled to claim an input tax credit in respect of the property or was not required to pay tax under this Division in respect of the supply only because the registrant acquired the property exclusively for consumption, use or supply in the course of commercial activities of the registrant, and that supply was the last supply of the property made before the particular time by the non-resident person to a registrant, or Note: paragraph (b.1) applies to supplies for which consideration is paid or becomes due after 1992, other than supplies for which consideration is paid or becomes due before 1993.
Cette définition, avec un nouveau phrasé, sera précisée dans une modification au Règlement sur le remboursement de la taxe de vente fédérale pour habitations neuves.) taxe de vente fédérale estimative par. 121(1) S'agissant de la taxe de vente fédérale estimative applicable à un immeuble d'habitation à logement unique déterminé ou à un immeuble d'habitation déterminé, le montant calculé selon la formule suivante :