T-0.1 - Act respecting the Québec sales tax

Section 355 Disposition versions

2002-06-08

355. (Repealed).

1991, c. 67, s. 355; 1994, c. 22, s. 563; 1995, c. 1, s. 303; 1997, c. 85, s. 635; 2001, c. 53, s. 345; 2002, c. 9, s. 166.

2001-12-20

355. If, in an application filed by a person for rebates under section 354 in respect of one or more supplies of short-term accommodation or camping accommodation that is neither acquired by the person for use in the course of a business of the person nor included in a tour package and in respect of which tax was paid by the person, the person elects to have any of those rebates determined in accordance with the formula set out in this section, the amount of tax paid in respect of each of those supplies of short-term accommodation or camping accommodation is deemed to be equal to

A x B.

For the purposes of this formula,

(1)  A is the total number of nights for which the short-term accommodation or camping accommodation, as the case may be, is made available under the agreement for the supply; and

(2)  B is

(a)  in the case of short-term accommodation, $6, and

(b)  in the case of camping accommodation, $1.

1991, c. 67, s. 355; 1994, c. 22, s. 563; 1995, c. 1, s. 303; 1997, c. 85, s. 635; 2001, c. 53, s. 345.

1997-12-19

355. Where, in an application filed by a person for rebates under section 354 in respect of one or more supplies of short-term accommodation that is neither acquired by the person for use in the course of a business of the person nor included in a tour package and in respect of which tax was paid by the person, the person elects to have any of those rebates determined in accordance with the formula set out in this section, the amount of tax paid in respect of each of those supplies of short-term accommodation is deemed to be equal to

A x $6.

For the purposes of this formula, A is the total number of nights for which the short-term accommodation is made available under the agreement for the supply.

1991, c. 67, s. 355; 1994, c. 22, s. 563; 1995, c. 1, s. 303; 1997, c. 85, s. 635.

1995-01-30

355. Where, in an application filed by a person for rebates under section 354 in respect of one or more supplies of short-term accommodation that is not included in a tour package and in respect of which tax was paid by the person, the person elects to have any of those rebates determined in accordance with the formula set out in this section, the amount of tax paid in respect of each of those supplies of short-term accommodation is deemed to be equal to

                     A x $5.

For the purposes of this formula, A is the total number of nights for which the short-term accommodation is made available under the agreement for the supply.

1991, c. 67, s. 355; 1994, c. 22, s. 563; 1995, c. 1, s. 303.

1994-06-17

355. Where, in an application filed by a person for rebates under section 354 in respect of one or more supplies of short-term accommodation that is not included in a tour package and in respect of which tax was paid by the person, the person elects to have any of those rebates determined in accordance with the formula set out in this section, the amount of tax paid in respect of each of those supplies of short-term accommodation is deemed to be equal to

                     A x $3.00.

For the purposes of this formula, A is the total number of nights for which the short-term accommodation is made available under the agreement for the supply.

1991, c. 67, s. 355; 1994, c. 22, s. 563.

1992-07-01

355. For the purposes of paragraphs 1 and 2 of section 354, where a person has paid tax in respect of a supply of a combination of short-term accommodation and other property or services, the amount of tax paid in respect of the supply of the accommodation is deemed to be equal to

(1)  if the amount of the tax paid in respect of the supply of the accommodation can be substantiated in prescribed manner, the amount so substantiated; or

(2)  in any other case, an amount calculated in accordance with prescribed rules.

1991, c. 67, s. 355.