T-0.1 - Act respecting the Québec sales tax

Section 356 Disposition versions

2002-06-08

356. (Repealed).

1991, c. 67, s. 356; 1994, c. 22, s. 565; 1997, c. 85, s. 638; 2001, c. 53, s. 349; 2002, c. 9, s. 166.

2001-12-20

356. The second paragraph applies in cases where

(1)  a registrant makes a supply of short-term accommodation, camping accommodation or a tour package that includes short-term accommodation or camping accommodation to a recipient not resident in Canada who either is an individual or is acquiring the short-term accommodation, camping accommodation or tour package for use in the course of a business of the recipient or for supply in the ordinary course of a business of the recipient of making such supplies;

(2)  the registrant pays to, or credits in favour of, the recipient an amount on account of a rebate under section 354 or 354.1 to which the recipient would be entitled in respect of the short-term accommodation or camping accommodation if the recipient had paid the tax in respect of the supply and had satisfied the conditions under section 357;

(3)  the amount paid to, or credited in favour of, the recipient is equal to

(a)  in the case of a supply of a tour package, the amount that would be determined in respect of the supply under subparagraph 2 of the first paragraph of section 355.1; and

(b)  in the case of a short-term accommodation or camping accommodation that is not part of a tour package, the tax paid by the recipient in respect of the supply; and

(4)  in the case of a rebate under section 354,

(a)  payment of the consideration for the supply is made at a place outside Canada at which the registrant, or a mandatary of the registrant, is conducting business, or

(b)  where the short-term accommodation or camping accommodation is supplied as part of a tour package that includes other property or services (other than meals or property or services that are provided or rendered by the person who provides the short-term accommodation or camping accommodation and in connection with it), a deposit of at least 20 % of the total consideration for the tour package, excluding tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), is paid

i.  by the recipient to the registrant at least 14 days before the first day on which any short-term accommodation or camping accommodation included in the tour package is made available under the agreement for the supply of the tour package, and

ii.  by means of a credit card or charge card issued by, or a cheque, draft or other bill of exchange drawn on an account outside Canada with, an institution not resident in Canada that is a cooperative credit society, bank, trust company or similar institution.

The registrant may claim a deduction under section 455.1 in respect of the amount paid to, or credited in favour of, the recipient and the recipient is not entitled to any rebate or to any refund or remission of tax in respect of the short-term accommodation or camping accommodation.

1991, c. 67, s. 356; 1994, c. 22, s. 565; 1997, c. 85, s. 638; 2001, c. 53, s. 349.

1999-04-01

356. The second paragraph applies in cases where

(1)  a registrant makes a supply of short-term accommodation or a tour package that includes short-term accommodation to a recipient not resident in Canada who either is an individual or is acquiring the accommodation or tour package for use in the course of a business of the recipient or for supply in the ordinary course of a business of the recipient of making such supplies;

(2)  the registrant pays to, or credits in favour of, the recipient an amount on account of a rebate under section 354 or 354.1 to which the recipient would be entitled in respect of the accommodation if the recipient had paid the tax in respect of the supply and had satisfied the conditions under section 357;

(3)  the amount paid to, or credited in favour of, the recipient is equal to

(a)  in the case of a supply of a tour package, the amount that would be determined in respect of the supply under subparagraph 2 of the first paragraph of section 355.1; and

(b)  in the case of a supply of short-term accommodation that is not part of a tour package, the tax paid by the recipient in respect of the supply; and

(4)  in the case of a rebate under section 354,

(a)  payment of the consideration for the supply is made at a place outside Canada at which the registrant, or a mandatary of the registrant, is conducting business, or

(b)  where the accommodation is supplied as part of a tour package that includes other property or services (other than meals or property or services that are provided or rendered by the person who provides the accommodation and as part of it), a deposit of at least 20 % of the total consideration for the tour package, excluding tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), is paid

i.  by the recipient to the registrant at least 14 days before the first day on which any short-term accommodation included in the tour package is made available under the agreement for the supply of the tour package, and

ii.  by means of a credit card or charge card issued by, or a cheque, draft or other bill of exchange drawn on an account outside Canada with, an institution not resident in Canada that is a cooperative credit society, bank, trust company or similar institution.

The registrant may claim a deduction under section 455.1 in respect of the amount paid to, or credited in favour of, the recipient and the recipient is not entitled to any rebate or to any refund or remission of tax in respect of the accommodation.

1991, c. 67, s. 356; 1994, c. 22, s. 565; 1997, c. 85, s. 638.

1994-06-17

356. The second paragraph applies in cases where

(1)  a registrant makes a supply of short-term accommodation or a tour package that includes short-term accommodation to a recipient not resident in Canada who is the consumer of the accommodation or who is acquiring the accommodation or tour package for supply in the ordinary course of a business of the recipient of making such supplies;

(2)  the registrant pays to, or credits in favour of, the recipient an amount on account of a rebate under section 354 or 354.1 to which the recipient would be entitled in respect of the accommodation if the recipient had paid the tax in respect of the supply and had satisfied the conditions under section 357;

(3)  the amount paid to, or credited in favour of, the recipient is equal to

(a)  in the case of a supply of a tour package, the amount that would be determined in respect of the supply under subparagraph 2 of the first paragraph of section 355.1; and

(b)  in the case of a supply of short-term accommodation that is not part of a tour package, the tax paid by the recipient in respect of the supply; and

(4)  in the case of a rebate under section 354,

(a)  payment of the consideration for the supply is made at a place outside Canada at which the registrant, or a mandatary of the registrant, is conducting business, or

(b)  where the accommodation is supplied as part of a tour package that includes other property or services (other than meals or property or services that are provided or rendered by the person who provides the accommodation and as part of it), a deposit of at least 20 % of the total consideration for the tour package, excluding tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), is paid

i.  by the recipient to the registrant at least 14 days before the first day on which any short-term accommodation included in the tour package is made available under the agreement for the supply of the tour package, and

ii.  by means of a credit card or charge card issued by, or a cheque, draft or other bill of exchange drawn on an account outside Canada with, an institution not resident in Canada that is a cooperative credit society, bank, trust company or similar institution.

The registrant may claim a deduction under section 455.1 in respect of the amount paid to, or credited in favour of, the recipient and the recipient is not entitled to any rebate or to any refund or remission of tax in respect of the accommodation.

1991, c. 67, s. 356; 1994, c. 22, s. 565.

1992-07-01

356. Notwithstanding section 33 of the Act respecting the Ministère du Revenu (chapter M-31), where a person receives a supply of short-term accommodation and supplies the accommodation to an individual who is not resident in Canada, and where the individual assigns, in prescribed form containing prescribed information, to the person the right to any rebate to which the individual would be entitled under section 354 in respect of the supply if the conditions under section 357 were satisfied, the person may apply to the Minister for payment, in accordance with the assignment, of the rebate to which the individual is entitled in respect of the supply, if

(1)  the person files an application for the rebate, together with the assignment of the right to a rebate, within one year after the supply was made to the individual; and

(2)  where the individual was required to pay tax in respect of the accommodation, evidence is provided with the application for the rebate to establish that the tax was paid.

Where this section applies, the individual is not entitled to any rebate or remission of tax in respect of the supply to the individual.

1991, c. 67, s. 356.