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T-0.1 - Act respecting the Québec sales tax

Section 354.1
Disposition versions

Full text
354.1. (Repealed).
1994, c. 22, s. 562; 1997, c. 85, s. 634; 2001, c. 53, s. 344; 2002, c. 9, s. 166.
354.1. Subject to sections 356 and 357, a particular person not resident in Canada is entitled to a rebate of the tax paid by the person in respect of short-term accommodation or camping accommodation if
(1)  the particular person is not registered under Division I of Chapter VIII and is the recipient of a supply of the short-term accommodation, camping accommodation or a tour package that includes the short-term accommodation or camping accommodation;
(2)  the short-term accommodation, camping accommodation or tour package is acquired by the person for supply in the ordinary course of a business of the person of making such supplies;
(3)  a supply of the short-term accommodation, camping accommodation or tour package is made to another person not resident in Canada and payment of the consideration for that supply is made at a place outside Canada at which the supplier, or a mandatary of the supplier, is conducting business; and
(4)  the short-term accommodation or camping accommodation is made available to an individual not resident in Canada.
1994, c. 22, s. 562; 1997, c. 85, s. 634; 2001, c. 53, s. 344.
354.1. Subject to sections 356 and 357, a particular person not resident in Canada is entitled to a rebate of the tax paid by the person in respect of short-term accommodation if
(1)  the particular person is not registered under Division I of Chapter VIII and is the recipient of a supply of the accommodation or a tour package that includes the accommodation;
(2)  the accommodation or tour package is acquired by the person for supply in the ordinary course of a business of the person of making such supplies;
(3)  a supply of the accommodation or tour package is made to another person not resident in Canada and payment of the consideration for that supply is made at a place outside Canada at which the supplier, or a mandatary of the supplier, is conducting business; and
(4)  the accommodation is made available to an individual not resident in Canada.
1994, c. 22, s. 562; 1997, c. 85, s. 634.
354.1. Subject to sections 356 and 357, a particular person not resident in Canada is entitled to a rebate of the tax paid by the person in respect of short-term accommodation if
(1)  the particular person is not registered under Division I of Chapter VIII and is the recipient of a supply of the accommodation or a tour package that includes the accommodation;
(2)  the accommodation or tour package is acquired by the person for supply in the ordinary course of a business of the person of making such supplies;
(3)  a supply of the accommodation or tour package is made to another person not resident in Canada and payment of the consideration for that supply is made at a place outside Canada at which the supplier, or a mandatary of the supplier, is conducting business; and
(4)  the accommodation is made available to an individual not resident in Canada who is the consumer thereof.
1994, c. 22, s. 562.
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