A-10, r. 1 - Regulation respecting travel agents

Section 39.1 Disposition versions

2018-08-01

39.1. A customer that is any of the following is exempt from paying the contribution to the fund referred to in section 39 provided that the customer obtains an exemption certificate and provides a copy of the certificate to a travel agent before entering into a tourist service contract:

(a)  a diplomatic mission or consular corps established in Canada;

(b)  an international government body that has entered into an agreement with the Government with respect to its establishment in Québec;

(c)  a permanent mission of a foreign State accredited with an international body referred to in subparagraph b;

(d)  an international non-government body with a tax exemption under an agreement entered into with the Government with respect to its establishment in Québec;

(e)  an office of a province, State or similar division of a foreign State, recognized by the Minister of Finance;

(f)  a person employed by one the those international representations or bodies, if the person

i.  is registered with the Ministère des Relations internationales;

ii.  is not a Canadian citizen or permanent resident of Canada;

iii.  must reside in Canada by reason of the person’s duties; and

iv.  does not operate a business in Canada and holds no office or employment in Canada other than the person’s duties with the representation or international body.

The exemption certificate is issued by the president on written request submitted by the Ministère des Relations internationales for the benefit of the customer.

The customer who prevailed himself of the exemption may not receive an indemnity or reimbursement under sections 43.7 to 43.14.

O.C. 496-2010, s. 31; O.C. 986-2018, s. 34.

2012-09-01

39.1. A customer that is any of the following is entitled to the reimbursement of the contribution referred to in section 39:

(a)  a diplomatic mission or consular corps established in Canada;

(b)  an international government body that has entered into an agreement with the Government with respect to its establishment in Québec;

(c)  a permanent mission of a foreign State accredited with an international body referred to in subparagraph b;

(d)  an international non-government body with a tax exemption under an agreement entered into with the Government with respect to its establishment in Québec;

(e)  an office of a province, State or similar division of a foreign State, recognized by the Minister of Finance;

(f)  a person employed by one the those international representations or bodies, if the person

i.  is registered with the Ministère des Relations internationales;

ii.  is not a Canadian citizen or permanent resident of Canada;

iii.  must reside in Canada by reason of the person’s duties; and

iv.  does not operate a business in Canada and holds no office or employment in Canada other than the person’s duties with the representation or international body.

The president makes the reimbursement out of the fund on request made through the Minister of International Relations who certifies its compliance.

O.C. 496-2010, s. 31.