T-0.1 - Act respecting the Québec sales tax

Section 192.1 Disposition versions

1997-05-22

192.1. (Repealed).

1995, c. 1, s. 279; 1997, c. 14, s. 335.

1995-01-30

192.1. For the purposes of this division,

“eligible package” means the following goods supplied by a person as a package to a recipient for a single consideration:

(1)  short-term accommodation situated in Québec, other than accommodation whose supply is exempt, made available to the recipient for a period of two or more days for each night of which such accommodation supplied by the person is made available to the recipient;

(2)  a meal intended to be served in Québec to an individual occupying the short-term accommodation, during the period of two or more days for each of which, but not necessarily for the first, two or more meals supplied by the person are intended to be served to each individual occupying the short-term accommodation; and

(3)  where applicable, a meal intended to be served in Québec the day after the last day in the period of two or more days to an individual who occupied the short-term accommodation during that period;

“meal” means breakfast, brunch, lunch or dinner;

“short-term accommodation” has the meaning assigned by section 353.6;

“tour package” has the meaning assigned by section 353.6.

1995, c. 1, s. 279.