Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 355.2
Disposition versions
355.2. (Repealed).
355.2. For the purpose of determining, in accordance with the formula in section 355, a rebate payable under section 354 to a consumer of short-term accommodation or camping accommodation, if a registrant makes a particular supply to the consumer of short-term accommodation or camping accommodation that is made available to the consumer for any night, any other supply by the registrant to the consumer of short-term accommodation or camping accommodation, as the case may be, that is made available to the consumer for the same night is deemed not to be a supply separate from the particular supply.
355.2. For the purpose of determining, in accordance with the formula set out in section 355, a rebate payable under section 354 to a consumer of short-term accommodation, where a registrant makes a particular supply to the consumer of short-term accommodation that is made available to the consumer for any night, any other supply by the registrant to the consumer of short-term accommodation that is made available to the consumer for the same night is deemed not to be a supply separate from the particular supply.
355.2. For the purpose of determining a rebate to which a person is entitled under section 354, in accordance with the formula set out in section 355, where a registrant makes a particular supply to the person of short-term accommodation that is made available to the person for any night, any other supply by the registrant to the person of short-term accommodation that is made available to the person for the same night is deemed not to be a supply separate from the particular supply.
