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T-0.1 - Act respecting the Québec sales tax
Section 541.27
Disposition versions
541.27. Where a person reimburses the total amount paid for an overnight stay in an accommodation unit to another person, the person shall also reimburse the tax or any of the amounts referred to in section 541.25 that the person has collected in its respect.
Where the person reimburses part of the amount paid for an overnight stay in an accommodation unit, the person shall also reimburse the tax provided for in subparagraph 1 or 2.1 of the first paragraph of section 541.24, or the particular amount, the person collected in respect of that part.
The person may deduct that total amount in determining the tax for a particular reporting period in which the person remits that amount to the other person or for any subsequent period ending not later than four years after the day on which the particular period ends.
541.27. Where a person reimburses the total amount paid for an overnight stay in an accommodation unit, the person shall also reimburse the tax or the amount equal to the tax that the person has collected in its respect.
The person may deduct that total amount in determining the tax for a particular reporting period in which the person remits that amount to the other person or for any subsequent period ending not later than four years after the day on which the particular period ends.
541.27. Where a person reimburses the total amount paid for an overnight stay in a sleeping-accommodation unit, the person shall also reimburse the tax or the amount equal to the tax that the person has collected in its respect.
The person may deduct that total amount in determining the tax for a particular reporting period in which the person remits that amount to the other person or for any subsequent period ending not later than four years after the day on which the particular period ends.
