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T-0.1 - Act respecting the Québec sales tax

Section 355.3
Disposition versions

Full text
355.3. (Repealed).
1994, c. 22, s. 564; 1997, c. 85, s. 637; 2001, c. 53, s. 348; 2002, c. 9, s. 166.
355.3. For the purpose of determining, in accordance with the formula in subparagraph 1 of the first paragraph of section 355.1, the amount of a rebate payable under section 354 to a consumer of a tour package that includes short-term accommodation or camping accommodation, where a registrant makes a supply to the consumer of a particular tour package that includes short-term accommodation or camping accommodation that is made available to the consumer for any night, any other short-term accommodation or camping accommodation, as the case may be, that is included in another tour package supplied by the registrant to the consumer and made available to the consumer for the same night is deemed to be included in the particular tour package and not in any other tour package.
1994, c. 22, s. 564; 1997, c. 85, s. 637; 2001, c. 53, s. 348.
355.3. For the purpose of determining, in accordance with the formula set out in subparagraph 1 of the first paragraph of section 355.1, the amount of a rebate payable under section 354 to a consumer of a tour package that includes short-term accommodation, where a registrant makes a supply to the consumer of a particular tour package that includes short-term accommodation that is made available to the consumer for any night, any other short-term accommodation that is included in another tour package supplied by the registrant to the consumer and made available to the consumer for the same night is deemed to be included in the particular tour package and not in any other tour package.
1994, c. 22, s. 564; 1997, c. 85, s. 637.
355.3. For the purpose of determining a rebate to which a person is entitled under section 354, in accordance with the formula set out in subparagraph 1 of the first paragraph of section 355.1, where a registrant makes a supply to the person of a particular tour package that includes short-term accommodation that is made available to the person for the same night as that for which short-term accommodation included in another tour package supplied by the registrant to the person is made available, all the accommodation made available to the person for that night is deemed to be included in the particular tour package and not in any other tour package.
1994, c. 22, s. 564.
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