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T-0.1 - Act respecting the Québec sales tax
Section 541.32
Disposition versions
541.32. Every person required under section 541.25 to collect the tax or another amount shall indicate the tax or the amount on the invoice, receipt, writing or other document recording the amount paid or payable for an accommodation unit.
However, where subparagraph 1 or 2.1 of the first paragraph of section 541.24 or the fourth paragraph of section 541.25 applies, the person shall indicate the amount of the tax separately and specify that the amount is the 3.5% tax on lodging if
(1) an accommodation unit is supplied with another property or service; and
(2) the amount paid or payable recorded on the invoice, receipt, writing or other document is not solely attributable to the supply of the accommodation unit.
541.32. Every person required to collect the tax or the amount equal to the tax shall indicate the amount of the tax on the invoice, receipt, writing or other document recording the amount paid or payable for an accommodation unit.
However, where subparagraph 1 of the first paragraph of section 541.24 applies, the person shall state the amount of the tax separately and specify that the amount is the 3.5% tax on lodging if
(1) an accommodation unit is supplied with another property or service; and
(2) the amount paid or payable recorded on the invoice, receipt, writing or other document is not solely attributable to the supply of the accommodation unit.
541.32. Every person required to collect the tax or the amount equal to the tax shall indicate the amount of the tax on the invoice, receipt, writing or other document recording the amount paid or payable for an accommodation unit.
However, if subparagraph a of subparagraph 2 of the first paragraph of section 541.24 or subparagraph a of subparagraph 3 of that paragraph applies, the person shall state the amount of the tax separately and specify that the amount is the 3% or 3.5% tax on lodging, as applicable, if
(1) an accommodation unit is supplied with another property or service; and
(2) the amount paid or payable recorded on the invoice, receipt, writing or other document is not solely attributable to the supply of the accommodation unit.
541.32. Every person required to collect the tax or the amount equal to the tax shall indicate the amount of the tax on the invoice, receipt, writing or other document recording the amount paid or payable for an accommodation unit.
However, where subparagraph a of subparagraph 2 of the first paragraph of section 541.24 applies, the person shall indicate the amount of the tax separately and specify that the amount is the 3% tax on lodging if
(1) an accommodation unit is supplied with another property or service; and
(2) the amount paid or payable recorded on the invoice, receipt, writing or other document is not solely attributable to the supply of the accommodation unit.
541.32. Every person required to collect the tax or the amount equal to the tax shall indicate the amount of the tax, in prescribed manner, on the invoice, receipt, writing or other document recording the amount paid or payable for an accommodation unit.
541.32. Every person required to collect the tax or the amount equal to the tax shall indicate the amount of the tax, in prescribed manner, on the invoice, receipt, writing or other document recording the amount paid or payable for a sleeping-accommodation unit.
