T-0.1 - Act respecting the Québec sales tax

Section 353.6 Disposition versions

2002-06-08

353.6. (Repealed).

1994, c. 22, s. 559; 1997, c. 85, s. 632; 2001, c. 53, s. 342; 2002, c. 9, s. 166.

2001-12-20

353.6. For the purposes of this subdivision and sections 357 and 357.2 to 357.5,

“camping accommodation” means a campsite at a recreational trailer park or campground, other than a campsite included in the definition of “short-term accommodation” in section 1 or included in that part of a tour package that is not the taxable portion of the tour package, as defined in section 63, that is supplied by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the campsite is less than one month; it includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite;

“tour package” has the meaning assigned by section 63, but does not include a tour package that includes a convention facility or related convention supplies.

1994, c. 22, s. 559; 1997, c. 85, s. 632; 2001, c. 53, s. 342.

1997-12-19

353.6. For the purposes of this subdivision and section 357, “tour package” has the meaning assigned by section 63, but does not include a tour package that includes a convention facility or related convention supplies.

1994, c. 22, s. 559; 1997, c. 85, s. 632.

1994-06-17

353.6. For the purposes of this subdivision and of section 357,

“short-term accommodation” includes any type of overnight shelter (other than shelter on a train, trailer, boat or structure that has means of, or is capable of being readily adapted for, self-propulsion) when supplied as part of a tour package that also includes meals, or food therefor, and the services of a guide, but does not include short-term accommodation that is included in that part of a tour package that is not the taxable portion of the tour package within the meaning of section 63;

“tour package” has the meaning assigned by section 63, but does not include a tour package that includes a convention facility or related convention supplies.

1994, c. 22, s. 559.