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T-0.1 - Act respecting the Québec sales tax

Section 541.23
Disposition versions

Full text
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“accommodation unit” includes a room, a bed, a suite, an apartment, a house, a cottage or a ready-to-camp unit;
“calendar quarter” has the meaning assigned by section 1;
“customer” means the recipient of a supply of an accommodation unit, but does not include the intermediary;
“digital accommodation platform” means a digital platform through which a person brings together the supplier of an accommodation unit and a recipient, provides a framework for their interaction and manages their financial transactions;
“intermediary” means the recipient of a supply of an accommodation unit who receives the supply only to again make a supply of the accommodation unit;
“operator of a sleeping-accommodation establishment” means a person who carries on the activities relating to the operation of a sleeping-accommodation establishment;
“overnight stay” means a supply of an accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“ready-to-camp unit” means a structure installed on a platform, on wheels or directly on the ground, and provided with the equipment necessary to stay there, including self-catering kitchen facilities;
“recipient” has the meaning assigned by section 1;
“reporting period” of a person at a particular time means the calendar quarter that includes that time;
“sleeping-accommodation establishment” means an establishment in which at least one accommodation unit is offered for rent to tourists, in return for payment, for a period not exceeding 31 days, on a regular basis in the same calendar year, the availability of which unit is made public;
“supplier” has the meaning assigned by section 1;
“supply” has the meaning assigned by section 1;
“tourist” means a person who takes a leisure or business trip, or a trip to carry out remunerated work, of not less than one night nor more than one year outside the municipality where the person’s place of residence is located and who uses private or commercial accommodation services.
For the purposes of the definition of “sleeping-accommodation establishment” in the first paragraph, a group of movables and immovables, adjacent or grouped together, having accessories or dependencies in common, may constitute a single sleeping-accommodation establishment provided that the movables and immovables composing it are operated by the same person and are all the same type of prescribed sleeping-accommodation establishment referred to in the first paragraph of section 541.24.
For the purposes of the definition of “sleeping-accommodation establishment” in the first paragraph, an accommodation unit offered for rent through a digital accommodation platform operated by a person who is a registrant under this Title is deemed to be offered for rent on a regular basis in the same calendar year.
1997, c. 14, s. 354; 2003, c. 9, s. 457; 2004, c. 21, s. 541; 2005, c. 38, s. 388; 2006, c. 36, s. 290; 2010, c. 25, s. 248; 2011, c. 6, s. 286; 2017, c. 1, s. 458; 2018, c. 18, ss. 88 and 91; 2019, c. 14, s. 560; 2021, c. 18, s. 219.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“accommodation unit” includes a room, a bed, a suite, an apartment, a house, a cottage or a ready-to-camp unit;
“calendar quarter” has the meaning assigned by section 1;
“customer” means the recipient of a supply of an accommodation unit, but does not include the intermediary;
“digital accommodation platform” means a digital platform through which a person brings together the supplier of an accommodation unit and a recipient, provides a framework for their interaction and manages their financial transactions;
“intermediary” means the recipient of a supply of an accommodation unit who receives the supply only to again make a supply of the accommodation unit;
“operator of a sleeping-accommodation establishment” means a person who carries on the activities relating to the operation of a sleeping-accommodation establishment;
“overnight stay” means a supply of an accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“ready-to-camp unit” means a structure installed on a platform, on wheels or directly on the ground, and provided with the equipment necessary to stay there, including self-catering kitchen facilities;
“recipient” has the meaning assigned by section 1;
“sleeping-accommodation establishment” means an establishment in which at least one accommodation unit is offered for rent to tourists, in return for payment, for a period not exceeding 31 days, on a regular basis in the same calendar year, the availability of which unit is made public;
“supplier” has the meaning assigned by section 1;
“supply” has the meaning assigned by section 1;
“tourist” means a person who takes a leisure or business trip, or a trip to carry out remunerated work, of not less than one night nor more than one year outside the municipality where the person’s place of residence is located and who uses private or commercial accommodation services.
For the purposes of the definition of “sleeping-accommodation establishment” in the first paragraph, a group of movables and immovables, adjacent or grouped together, having accessories or dependencies in common, may constitute a single sleeping-accommodation establishment provided that the movables and immovables composing it are operated by the same person and are all the same type of prescribed sleeping-accommodation establishment referred to in the first paragraph of section 541.24.
For the purposes of the definition of “sleeping-accommodation establishment” in the first paragraph, an accommodation unit offered for rent through a digital accommodation platform operated by a person who is a registrant under this Title is deemed to be offered for rent on a regular basis in the same calendar year.
1997, c. 14, s. 354; 2003, c. 9, s. 457; 2004, c. 21, s. 541; 2005, c. 38, s. 388; 2006, c. 36, s. 290; 2010, c. 25, s. 248; 2011, c. 6, s. 286; 2017, c. 1, s. 458; 2018, c. 18, ss. 88 and 91; 2019, c. 14, s. 560.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“accommodation unit” includes a room, a bed, a suite, an apartment, a house, a cottage or a ready-to-camp unit;
“calendar quarter” has the meaning assigned by section 1;
“customer” means the recipient of a supply of an accommodation unit, but does not include the intermediary;
“digital accommodation platform” means a digital platform through which a person brings together the supplier of an accommodation unit and a recipient, provides a framework for their interaction and manages their financial transactions;
“intermediary” means the recipient of a supply of an accommodation unit who receives the supply only to again make a supply of the accommodation unit;
“operator of a sleeping-accommodation establishment” means a person who carries on the activities relating to the operation of a sleeping-accommodation establishment;
“overnight stay” means a supply of an accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“ready-to-camp unit” means a structure installed on a platform, on wheels or directly on the ground, and provided with the equipment necessary to stay there, including self-catering kitchen facilities;
“recipient” has the meaning assigned by section 1;
“sleeping-accommodation establishment” means an establishment in which at least one accommodation unit is offered for rent to tourists, in return for payment, for a period not exceeding 31 days, on a regular basis in the same calendar year, the availability of which unit is made public;
“supplier” has the meaning assigned by section 1;
“supply” has the meaning assigned by section 1.
For the purposes of the definition of “sleeping-accommodation establishment” in the first paragraph, a group of movables and immovables, adjacent or grouped together, having accessories or dependencies in common, may constitute a single sleeping-accommodation establishment provided that the movables and immovables composing it are operated by the same person and are all the same type of prescribed sleeping-accommodation establishment referred to in the first paragraph of section 541.24.
For the purposes of the definition of “sleeping-accommodation establishment” in the first paragraph, an accommodation unit offered for rent through a digital accommodation platform operated by a person who is a registrant under this Title is deemed to be offered for rent on a regular basis in the same calendar year.
1997, c. 14, s. 354; 2003, c. 9, s. 457; 2004, c. 21, s. 541; 2005, c. 38, s. 388; 2006, c. 36, s. 290; 2010, c. 25, s. 248; 2011, c. 6, s. 286; 2017, c. 1, s. 458; 2018, c. 18, ss. 88 and 91.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“accommodation unit” includes a room, a bed, a suite, an apartment, a house, a cottage or a ready-to-camp unit;
“calendar quarter” has the meaning assigned by section 1;
“customer” means the recipient of a supply of an accommodation unit, but does not include the intermediary;
“intermediary” means the recipient of a supply of an accommodation unit who receives the supply only to again make a supply of the accommodation unit;
“operator of a sleeping-accommodation establishment” means a person who carries on the activities relating to the operation of a sleeping-accommodation establishment;
“overnight stay” means a supply of an accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“ready-to-camp unit” has the meaning assigned by section 6.1 of the Regulation respecting tourist accommodation establishments (chapter E-14.2, r. 1);
“recipient” has the meaning assigned by section 1;
“sleeping-accommodation establishment” means a tourist accommodation establishment within the meaning of the Regulation respecting tourist accommodation establishments;
“supply” has the meaning assigned by section 1.
1997, c. 14, s. 354; 2003, c. 9, s. 457; 2004, c. 21, s. 541; 2005, c. 38, s. 388; 2006, c. 36, s. 290; 2010, c. 25, s. 248; 2011, c. 6, s. 286; 2017, c. 1, s. 458.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“accommodation unit” includes a room, a bed, a suite, an apartment, a house or a cottage;
“calendar quarter” has the meaning assigned by section 1;
“customer” means the recipient of a supply of an accommodation unit, but does not include the intermediary;
“intermediary” means the recipient of a supply of an accommodation unit who receives the supply only to again make a supply of the accommodation unit;
“operator of a sleeping-accommodation establishment” means a person who carries on the activities relating to the operation of a sleeping-accommodation establishment;
“overnight stay” means a supply of an accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“recipient” has the meaning assigned by section 1;
“sleeping-accommodation establishment” means a tourist accommodation establishment within the meaning of the Regulation respecting tourist accommodation establishments (chapter E-14.2, r. 1);
“supply” has the meaning assigned by section 1.
1997, c. 14, s. 354; 2003, c. 9, s. 457; 2004, c. 21, s. 541; 2005, c. 38, s. 388; 2006, c. 36, s. 290; 2010, c. 25, s. 248; 2011, c. 6, s. 286.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“accommodation unit” includes a room, a bed, an apartment, a house or a cottage;
“calendar quarter” has the meaning assigned by section 1;
“customer” means the recipient of a supply of an accommodation unit, but does not include the intermediary;
“intermediary” means the recipient of a supply of an accommodation unit who receives the supply only to again make a supply of the accommodation unit;
“operator of a sleeping-accommodation establishment” means a person who carries on the activities relating to the operation of a sleeping-accommodation establishment;
“overnight stay” means a supply of an accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“recipient” has the meaning assigned by section 1;
“sleeping-accommodation establishment” means
(1)  a tourist accommodation establishment within the meaning of the Regulation respecting tourist accommodation establishments, made by Order in Council 1111-2001 dated 19 September 2001, as that regulation read at the time of its application; or
(2)  an outfitting operation within the meaning of the Act respecting the conservation and development of wildlife (chapter C‐61.1) or the Act respecting hunting and fishing rights in the James Bay and New Québec territories (chapter D‐13.1);
“supply” has the meaning assigned by section 1.
1997, c. 14, s. 354; 2003, c. 9, s. 457; 2004, c. 21, s. 541; 2005, c. 38, s. 388; 2006, c. 36, s. 290; 2010, c. 25, s. 248.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“accommodation unit” includes a room, a bed, an apartment, a house or a cottage;
“calendar quarter” has the meaning assigned by section 1;
“customer” means the recipient of a supply of an accommodation unit, but does not include the intermediary;
“intermediary” means the recipient of a supply of an accommodation unit who receives the supply only to again make a supply of the accommodation unit for consideration;
“operator of a sleeping-accommodation establishment” means a person who carries on the activities relating to the operation of a sleeping-accommodation establishment;
“overnight stay” means a supply of an accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“recipient” has the meaning assigned by section 1;
“sleeping-accommodation establishment” means
(1)  a tourist accommodation establishment within the meaning of the Regulation respecting tourist accommodation establishments, made by Order in Council 1111-2001 dated 19 September 2001, as that regulation read at the time of its application; or
(2)  an outfitting operation within the meaning of the Act respecting the conservation and development of wildlife (chapter C‐61.1) or the Act respecting hunting and fishing rights in the James Bay and New Québec territories (chapter D‐13.1);
“supply” has the meaning assigned by section 1.
1997, c. 14, s. 354; 2003, c. 9, s. 457; 2004, c. 21, s. 541; 2005, c. 38, s. 388; 2006, c. 36, s. 290.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“accommodation unit” has the meaning assigned by the Regulation respecting tourist accommodation establishments, as that regulation read at the time of its application;
“calendar quarter” has the meaning assigned by section 1;
“customer” means the recipient of a supply of an accommodation unit, but does not include the intermediary;
“intermediary” means the recipient of a supply of an accommodation unit who receives the supply only to again make a supply of the accommodation unit for consideration;
“operator of a sleeping-accommodation establishment” means a person who carries on the activities relating to the operation of a sleeping-accommodation establishment;
“overnight stay” means a supply of an accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“recipient” has the meaning assigned by section 1;
“sleeping-accommodation establishment” means
(1)  a tourist accommodation establishment within the meaning of the Regulation respecting tourist accommodation establishments, made by Order in Council 1111-2001 dated 19 September 2001, as that regulation read at the time of its application; or
(2)  an outfitting operation within the meaning of the Act respecting the conservation and development of wildlife (chapter C‐61.1) or the Act respecting hunting and fishing rights in the James Bay and New Québec territories (chapter D‐13.1);
“supply” has the meaning assigned by section 1.
1997, c. 14, s. 354; 2003, c. 9, s. 457; 2004, c. 21, s. 541; 2005, c. 38, s. 388.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“accommodation unit” has the meaning assigned by the Regulation respecting tourist accommodation establishments, as that regulation read at the time of its application;
“calendar quarter” has the meaning assigned by section 1;
“commercial activity” has the meaning assigned by section 1;
“customer” means the recipient of a supply of an accommodation unit, but does not include a recipient who receives a supply of an accommodation unit only to again make a supply of it in the course of commercial activities of the recipient;
“operator of a sleeping-accommodation establishment” means a person who carries on the activities relating to the operation of a sleeping-accommodation establishment;
“overnight stay” means a supply of an accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“recipient” has the meaning assigned by section 1;
“sleeping-accommodation establishment” means
(1)  a tourist accommodation establishment within the meaning of the Regulation respecting tourist accommodation establishments, made by Order in Council 1111-2001 dated 19 September 2001, as that regulation read at the time of its application; or
(2)  an outfitting operation within the meaning of the Act respecting the conservation and development of wildlife (chapter C‐61.1) or the Act respecting hunting and fishing rights in the James Bay and New Québec territories (chapter D‐13.1);
“supply” has the meaning assigned by section 1.
1997, c. 14, s. 354; 2003, c. 9, s. 457; 2004, c. 21, s. 541.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“calendar quarter” has the meaning assigned by section 1;
“commercial activity” has the meaning assigned by section 1;
“customer” means the recipient of a supply of a sleeping-accommodation unit, but does not include a recipient who receives a supply of a sleeping-accommodation unit only to again make a supply of it in the course of commercial activities of the recipient;
“overnight stay” means a supply of a sleeping-accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“recipient” has the meaning assigned by section 1;
“sleeping-accommodation establishment” means
(1)  a tourist accommodation establishment within the meaning of the Regulation respecting tourist accommodation establishments, made by Order in Council 1111-2001 dated 19 September 2001, as that regulation read at the time of its application; or
(2)  an outfitting operation within the meaning of the Act respecting the conservation and development of wildlife (chapter C‐61.1) or the Act respecting hunting and fishing rights in the James Bay and New Québec territories (chapter D‐13.1);
“sleeping-accommodation unit” has the meaning assigned by the Regulation respecting tourist accommodation establishments, as that regulation read at the time of its application;
“supply” has the meaning assigned by section 1.
1997, c. 14, s. 354; 2003, c. 9, s. 457.
541.23. For the purposes of this Title and the regulations made thereunder, unless the context indicates otherwise,
“calendar quarter” has the meaning assigned by section 1;
“commercial activity” has the meaning assigned by section 1;
“customer” means the recipient of a supply of a sleeping-accommodation unit, but does not include a recipient who receives a supply of a sleeping-accommodation unit only to again make a supply of it in the course of commercial activities of the recipient;
“overnight stay” means a supply of a sleeping-accommodation unit for more than six hours per period of 24 hours;
“person” has the meaning assigned by section 1;
“recipient” has the meaning assigned by section 1;
“regulation” means the Regulation respecting tourist establishments (Order in Council 747-91 (1991, G.O. 2, 1770)), with present and future amendments;
“sleeping-accommodation establishment” has the meaning assigned by the regulation;
“sleeping-accommodation unit” has the meaning assigned by the regulation;
“supply” has the meaning assigned by section 1.
1997, c. 14, s. 354.
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