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T-0.1 - Act respecting the Québec sales tax

Section 355.1
Disposition versions

Full text
355.1. (Repealed).
1994, c. 22, s. 564; 1995, c. 1, s. 304; 1997, c. 85, s. 636; 2001, c. 53, s. 346; 2002, c. 9, s. 166.
355.1. If a person files an application in which a rebate under section 354 or 354.1 is claimed in respect of one or more supplies of tour packages that include short-term accommodation or camping accommodation and in respect of which tax was paid by the person, the amount of tax paid in respect of the short-term accommodation or camping accommodation is, for each tour package, deemed to be equal to
(1)  where section 354 applies and the person elects in that application to have any of those rebates determined in accordance with the following formula, the amount determined by the formula

(A x $6) + (B x $1); and

(2)  in any other case, the amount determined by the formula

C E
--- x ---.
D 2

For the purposes of these formulas,
(1)  A is the total number of nights for which short-term accommodation included in the tour package is made available under the agreement for the supply;
(1.1)  B is the total number of nights for which camping accommodation included in the tour package is made available under the agreement for the supply;
(2)  C is the total number of nights for which short-term accommodation, or camping accommodation, included in the tour package is made available under the agreement for the supply of the tour package;
(3)  D is the number of nights the individual not resident in Canada to whom the short-term accommodation or camping accommodation is made available spends in Québec during the period beginning on the earliest of the first day on which overnight lodging included in the tour package is made available to the individual, the first day on which camping accommodation included in the tour package is made available to the individual and the first day any overnight transportation service included in the tour package is rendered to the individual and ending on the latest of the last day on which overnight lodging is made available to the individual, the last day on which camping accommodation is made available to the individual and the last day any such transportation service is rendered to the individual; and
(4)  E is the tax paid by the person in respect of the supply of the tour package.
1994, c. 22, s. 564; 1995, c. 1, s. 304; 1997, c. 85, s. 636; 2001, c. 53, s. 346.
355.1. Where a person files an application in which a rebate under section 354 or 354.1 is claimed in respect of one or more supplies of tour packages that include short-term accommodation and in respect of which tax was paid by the person, the amount of tax paid in respect of the accommodation is, for each tour package, deemed to be equal to
(1)  where section 354 applies and the person elects in that application to have any of those rebates determined in accordance with the following formula, the amount determined by the formula

A x $6;

(2)  in any other case, the amount determined by the formula

B D
--- x ---.
C 2

For the purposes of these formulas,
(1)  A is the total number of nights for which short-term accommodation included in the tour package is made available under the agreement for the supply;
(2)  B is the total number of nights for which short-term accommodation included in the tour package is made available under the agreement for the supply of the tour package;
(3)  C is the number of nights the individual not resident in Canada to whom the accommodation is made available spends in Québec during the period commencing on the earlier of the first day on which overnight lodging included in the tour package is made available to the individual and the first day any overnight transportation service included in the tour package is rendered to the individual and ending on the later of the last day such lodging is made available to the individual and the last day any such transportation service is rendered to the individual; and
(4)  D is the tax paid by the person in respect of the supply of the tour package.
1994, c. 22, s. 564; 1995, c. 1, s. 304; 1997, c. 85, s. 636.
355.1. Where a person files an application in which a rebate under section 354 or 354.1 is claimed in respect of one or more supplies of tour packages that include short-term accommodation and in respect of which tax was paid by the person, the amount of tax paid in respect of the accommodation is, for each tour package, deemed to be equal to
(1)  where section 354 applies and the person elects in that application to have any of those rebates determined in accordance with the following formula, the amount determined by the formula

A x $5; and

(2)  in any other case, the amount determined by the formula

B DŠ --- x ---.Š C 2

For the purposes of these formulas,
(1)  A is the total number of nights for which short-term accommodation included in the tour package is made available under the agreement for the supply;
(2)  B is the total number of nights for which short-term accommodation included in the tour package is made available under the agreement for the supply of the tour package;
(3)  C is the number of nights that are spent in Québec by the consumer of the tour package during the period commencing on the earlier of the first day on which overnight shelter included in the tour package is made available to the consumer and the first day any overnight transportation service included in the tour package is rendered to the consumer and ending on the later of the last day such shelter is made available to the consumer and the last day any such transportation service is rendered to the consumer; and
(4)  D is the tax paid by the person in respect of the supply of the tour package.
1994, c. 22, s. 564; 1995, c. 1, s. 304.
355.1. Where a person files an application in which a rebate under section 354 or 354.1 is claimed in respect of one or more supplies of tour packages that include short-term accommodation and in respect of which tax was paid by the person, the amount of tax paid in respect of the accommodation is, for each tour package, deemed to be equal to
(1)  where section 354 applies and the person elects in that application to have any rebate determined in accordance with the following formula, the amount determined by the formula

A x $3.00; and

(2)  in any other case, the amount determined by the formula

B DŠ --- x ---.Š C 2

For the purposes of these formulas,
(1)  A is the total number of nights for which short-term accommodation included in the tour package is made available under the agreement for the supply;
(2)  B is the total number of nights for which short-term accommodation included in the tour package is made available under the agreement for the supply of the tour package;
(3)  C is the number of nights that are spent in Québec by the consumer of the tour package during the period commencing on the earlier of the first day on which overnight shelter included in the tour package is made available to the consumer and the first day any overnight transportation service included in the tour package is rendered to the consumer and ending on the later of the last day such shelter is made available to the consumer and the last day any such transportation service is rendered to the consumer; and
(4)  D is the tax paid by the person in respect of the supply of the tour package.
1994, c. 22, s. 564.
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