I-3 - Taxation Act

Section 42.6 Disposition versions

2006-03-01

42.6. In this division,

“regulated establishment” means, subject to section 42.7,

(a)  a place situated in Québec specially laid out where lodging or food for consumption on the premises is ordinarily provided in return for payment;

(b)  a place situated in Québec where alcoholic beverages are served for consumption on the premises in return for payment;

(c)  a railway train or a vessel, operated in connection with a business carried on entirely or almost entirely in Québec and on which food or beverages are served;

(d)  a place situated in Québec where, in connection with the carrying on of a business, food or beverages for consumption elsewhere than on the premises are provided in return for payment;

“tippable sale” means a sale in a regulated establishment that, in keeping with the prevailing custom in Québec, is likely to entail tipping by the customer, but does not include a sale of food or beverages for consumption elsewhere than on the premises of the regulated establishment.

1997, c. 85, s. 44.