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T-0.1 - Act respecting the Québec sales tax
Section 541.25
Disposition versions
541.25. The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a customer for the supply of an accommodation unit referred to in section 541.24 shall, as a mandatary of the Minister, collect the tax at that time.
The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a person other than a customer for the supply of such an accommodation unit shall, as a mandatary of the Minister, collect, at that time, an amount that is equal to the tax or would be equal to the tax if subparagraph 2.1 of the first paragraph of section 541.24 were read as if “a tax computed at the rate of 3.5% of the value of the consideration for the overnight stay” were replaced by “a specific tax equal to $3.50 per overnight stay for each unit”.
However, the operator of a sleeping-accommodation establishment or the intermediary who makes a supply of such an accommodation unit through a digital accommodation platform operated by a person is not required to collect the tax or the amount referred to in the second paragraph in respect of the supply if the bill is issued by the person at a time when the person’s registration is effective.
A person operating a digital accommodation platform who receives an amount for the supply of such an accommodation unit shall, as a mandatary of the Minister, collect, at that time, where the amount is received from a customer, the tax or, where the amount is received from a person other than a customer, an amount computed at the rate of 3.5% of the value of the consideration for the overnight stay (in this chapter referred to as the “particular amount”), if
(1) the supply of the unit is made through the person’s digital accommodation platform; and
(2) the bill is issued by the person at a time when the person’s registration is effective.
Despite the second paragraph, the intermediary who receives an amount from a person other than a customer for the supply of such an accommodation unit shall, as a mandatary of the Minister, if the initial supply of the unit has been made through a digital accommodation platform operated by a person who is a registrant under this Title and the unit has not been supplied again through such a platform, collect, at that time, an amount equal to the particular amount that was or should have been collected by the latter person in respect of the initial supply.
The operator of a sleeping-accommodation establishment or the intermediary who makes a supply of such an accommodation unit for no consideration, otherwise than through a digital accommodation platform, shall, as a mandatary of the Minister, collect, at the time the supply is made,
(1) where the supply is made to a customer by an intermediary, the tax provided for in subparagraph 2 of the first paragraph of section 541.24;
(2) where the supply is made to a person other than a customer, an amount equal to the tax provided for in subparagraph 2 of the first paragraph of section 541.24;
(3) where the supply is made to a customer by an intermediary, the initial supply of the accommodation unit by the operator of a sleeping-accommodation establishment was made through a digital accommodation platform operated by a person who is a registrant under this Title and the unit has not been supplied again by an intermediary through such a platform, the tax provided for in subparagraph 2.2 of the first paragraph of section 541.24; or
(4) where the supply is made to a person other than a customer by an intermediary, the initial supply of the accommodation unit by the operator of a sleeping-accommodation establishment was made through a digital accommodation platform operated by a person who is a registrant under this Title and the unit has not been supplied again by an intermediary through such a platform, an amount equal to the amount that was or should have been collected by the person in respect of the initial supply.
The rules set out in the second and third paragraphs of section 541.24 apply to the fourth paragraph.
541.25. The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a customer for the supply of an accommodation unit referred to in section 541.24 shall, as a mandatary of the Minister, collect the tax at that time.
The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a person other than a customer for the supply of such an accommodation unit shall, as a mandatary of the Minister, collect, at that time, an amount equal to the tax.
The operator of a sleeping-accommodation establishment or the intermediary who supplies such an accommodation unit for no consideration shall, as a mandatary of the Minister, collect, at the time the supply is made,
(1) where the supply is made to a client, the tax provided for in subparagraph 2 of the first paragraph of section 541.24; or
(2) where the supply is made to a person other than a client, an amount equal to the tax referred to in subparagraph 1.
541.25. The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a customer for the supply of an accommodation unit referred to in section 541.24 shall, as a mandatary of the Minister, collect the tax at that time.
The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a person other than a customer for the supply of such an accommodation unit shall, as a mandatary of the Minister, collect, at that time, an amount equal to the tax.
The operator of a sleeping-accommodation establishment or the intermediary who supplies such an accommodation unit for no consideration shall, as a mandatary of the Minister, collect, at the time the supply is made,
(1) if the supply is made to a client, the tax provided for in subparagraph 1 of the first paragraph of section 541.24, subparagraph b of subparagraph 2 or 3 of that paragraph or subparagraph 4 of that paragraph, as the case may be; or
(2) if the supply is made to a person other than a client, an amount equal to any of the taxes referred to in subparagraph 1.
541.25. The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a customer for the supply of an accommodation unit referred to in section 541.24 shall, as a mandatary of the Minister, collect the tax at that time.
The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a person other than a customer for the supply of such an accommodation unit shall, as a mandatary of the Minister, collect, at that time, an amount equal to the tax.
The operator of a sleeping-accommodation establishment or the intermediary who supplies such an accommodation unit for no consideration shall, as a mandatary of the Minister, collect, at the time the supply is made,
(1) if the supply is made to a client, the tax provided for in subparagraph 1 of the first paragraph of section 541.24, subparagraph b of subparagraph 2 of that paragraph or subparagraph b of subparagraph 3 of that paragraph, as the case may be; or
(2) if the supply is made to a person other than a client, an amount equal to any of the taxes referred to in subparagraph 1.
541.25. The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a customer for the supply of an accommodation unit referred to in section 541.24 shall, as a mandatary of the Minister, collect the tax at that time.
The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a person other than a customer for the supply of such an accommodation unit shall, as a mandatary of the Minister, collect, at that time, an amount equal to the tax.
However, the operator of a sleeping-accommodation establishment or the intermediary who makes a supply for no consideration shall, as a mandatary of the Minister, collect, at the time the supply is made,
(1) where an accommodation unit referred to in subparagraph 1 of the first paragraph of section 541.24 is supplied, the tax provided for in that subparagraph; and
(2) where an accommodation unit referred to in subparagraph b of subparagraph 2 of the first paragraph of section 541.24 is supplied, the tax provided for in that subparagraph.
541.25. The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a customer for the supply of an accommodation unit referred to in section 541.24 shall, as a mandatary of the Minister, collect the tax at that time.
The operator of a sleeping-accommodation establishment or the intermediary who receives an amount from a person other than a customer for the supply of such an accommodation unit shall, as a mandatary of the Minister, collect, at that time, an amount equal to the tax.
541.25. Every person who receives an amount from a customer for the supply of a sleeping-accommodation unit referred to in section 541.24 shall, as a mandatary of the Minister, collect the tax at that time.
Every person who receives an amount from a person other than a customer for the supply of such a sleeping-accommodation unit shall, as a mandatary of the Minister, collect, at that time, an amount equal to the tax.
