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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 541.24r1
Disposition versions

Full text
541.24R1. For the purposes of section 541.24 of the Act, accommodation establishments that are establishments in the following classes, within the meaning assigned to the classes by section 1 of the Tourist Accommodation Regulation (chapter H-1.01, r. 1), are prescribed sleeping-accommodation establishments:
(1)  principal residence establishments;
(2)  general tourist accommodation establishments.
O.C. 1466-98, s. 9; O.C. 1463-2001, s. 49; O.C. 390-2012, s. 23; O.C. 321-2017, s. 33; O.C. 1182-2017, s. 6; O.C. 204-2020, s. 4; O.C. 90-2023, s. 4.
541.24R1. For the purposes of section 541.24 of the Act, the following sleeping-accommodation establishments defined in the Regulation respecting tourist accommodation establishments (chapter E-14.2, r. 1) are prescribed sleeping-accommodation establishments:
(1)  hotel establishments;
(2)  tourist homes;
(2.1)  principal residence establishments;
(3)  bed and breakfast establishments;
(4)  (paragraph revoked);
(5)  outfitting establishments;
(5.1)  educational establishments;
(5.2)  camping establishments; and
(6)  other accommodation establishments.
O.C. 1466-98, s. 9; O.C. 1463-2001, s. 49; O.C. 390-2012, s. 23; O.C. 321-2017, s. 33; O.C. 1182-2017, s. 6; O.C. 204-2020, s. 4.
541.24R1. For the purposes of section 541.24 of the Act, the following sleeping-accommodation establishments defined in the Regulation respecting tourist accommodation establishments (chapter E-14.2, r. 1) are prescribed sleeping-accommodation establishments:
(1)  hotel establishments;
(2)  tourist homes;
(3)  bed and breakfast establishments;
(4)  (paragraph revoked);
(5)  outfitting establishments;
(5.1)  educational establishments;
(5.2)  camping establishments; and
(6)  other accommodation establishments.
O.C. 1466-98, s. 9; O.C. 1463-2001, s. 49; O.C. 390-2012, s. 23; O.C. 321-2017, s. 33; O.C. 1182-2017, s. 6.
541.24R1. For the purposes of section 541.24 of the Act, the following establishments defined in the Regulation respecting tourist accommodation establishments (chapter E-14.2, r. 1) are prescribed sleeping-accommodation establishments:
(1)  hotel establishments;
(2)  tourist homes;
(3)  bed and breakfast establishments;
(4)  (paragraph revoked);
(5)  outfitting establishments; and
(6)  other accommodation establishments.
O.C. 1466-98, s. 9; O.C. 1463-2001, s. 49; O.C. 390-2012, s. 23; O.C. 321-2017, s. 33.
541.24R1. For the purposes of section 541.24 of the Act, the following establishments defined in the Regulation respecting tourist accommodation establishments (chapter E-14.2, r. 1) are prescribed sleeping-accommodation establishments:
(1)  hotel establishments;
(2)  tourist homes;
(3)  bed and breakfast establishments;
(4)  hospitality villages;
(5)  outfitting establishments; and
(6)  other accommodation establishments.
O.C. 1466-98, s. 9; O.C. 1463-2001, s. 49; O.C. 390-2012, s. 23.
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