T-0.1 - Act respecting the Québec sales tax

Section 357.2 Disposition versions

2009-05-15

357.2. The rules set out in the second paragraph apply where the sponsor of a foreign convention pays tax in respect of

(1)  a supply of property or services relating to the convention made by a registrant who is the organizer of the convention;

(2)  a supply, made by a registrant who is not the organizer of the convention, of the convention facility, or of property or services that are acquired by the sponsor for consumption, use or supply by the sponsor as related convention supplies; or

(3)  property or services that are brought into Québec by the sponsor for consumption, use or supply by the sponsor as related convention supplies.

Subject to section 357.3, and on the sponsor’s application filed within one year after the day the convention ends, the sponsor is entitled,

(1)  in the case of a supply made by the organizer, to a rebate equal to the total of

(a)  the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering, and

(b)  50% of the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to related convention supplies that are food or beverages or are supplied under a contract for catering; and

(2)  in any other case, to a rebate equal to

(a)  if the property or services are food or beverages or are supplied under a contract for catering, 50% of the tax paid by the sponsor in respect of the supply or bringing into Québec of the property or services, and

(b)  in any other case, the tax paid by the sponsor in respect of the supply or bringing into Québec of the property or services.

1994, c. 22, s. 568; 2001, c. 53, s. 351; 2009, c. 5, s. 635.

2001-12-20

357.2. The rules set out in the second paragraph apply where the sponsor of a foreign convention pays tax in respect of

(1)  a supply of property or services relating to the convention made by a registrant who is the organizer of the convention;

(2)  a supply, made by a registrant who is not the organizer of the convention, of the convention facility, or of property or services that are acquired by the sponsor for consumption, use or supply by the sponsor as related convention supplies; or

(3)  property or services that are brought into Québec by the sponsor for consumption, use or supply by the sponsor as related convention supplies.

Subject to section 357.3, and on the sponsor’s application filed within one year after the day the convention ends, the sponsor is entitled,

(1)  in the case of a supply made by the organizer, to a rebate equal to the total of

(a)  the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering, and

(b)  50% of the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies that are food or beverages or are supplied under a contract for catering; and

(2)  in any other case, to a rebate equal to

(a)  if the property or services are food or beverages or are supplied under a contract for catering, 50% of the tax paid by the sponsor in respect of the supply or bringing into Québec of the property or services, and

(b)  in any other case, the tax paid by the sponsor in respect of the supply or bringing into Québec of the property or services.

1994, c. 22, s. 568; 2001, c. 53, s. 351.

1994-06-17

357.2. The rules set out in the second paragraph apply where the sponsor of a foreign convention pays tax in respect of

(1)  a supply of property or services relating to the convention made by a registrant who is the organizer of the convention;

(2)  a supply, made by a registrant who is not the organizer of the convention, of the convention facility, or of property or services that are acquired by the sponsor for consumption, use or supply by the sponsor as related convention supplies; or

(3)  property or services that are brought into Québec by the sponsor for consumption, use or supply by the sponsor as related convention supplies.

Subject to section 357.3, and on the sponsor’s application filed within one year after the day the convention ends, the sponsor is entitled,

(1)  in the case of a supply made by the organizer, to a rebate equal to the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies; and

(2)  in any other case, to a rebate equal to the tax paid by the sponsor in respect of the supply or bringing into Québec.

1994, c. 22, s. 568.