T-0.1 - Act respecting the Québec sales tax

Section 63 Disposition versions

2019-06-19

63. For the purposes of this section and sections 64 to 66,

“base fraction”, at a particular time, of a tour package means the proportion that the part of the amount that would be charged by the first supplier of the package for a supply at that time of the package that is, at that time, reasonably attributable to the taxable portion of the package is of the amount that would be charged by the first supplier of the package for a supply at that time of the package;

“first supplier” of a tour package means the person who first supplies the package in Québec;

“initial taxable percentage” of a tour package means the proportion, at the time the first supplier of the package determines the amount to be charged by that supplier for a supply of the package, that the part of that amount that is, at that time, reasonably attributable to the taxable portion of the package is of that amount;

“taxable percentage”, at a particular time, of a tour package means

(1)  where the difference between the base fraction at that time of the package and the initial taxable percentage of the package or the base fraction of the package at an earlier time is more than 10%, the base fraction of the package at the particular time, and

(2)  in any other case, the initial taxable percentage of the package;

“taxable portion” of a tour package means all property and services included in the tour package and in respect of which tax under section 16 would be payable if the property or service were supplied otherwise than as part of a tour package;

“tour package” means a combination of two or more services, or of property and services, that includes transportation services, accommodation, a right to use a campground or trailer park, or guide or interpreter services, where the property and services are supplied together for an all-inclusive price.

1991, c. 67, s. 63; 1995, c. 63, s. 333; 2019, c. 14, s. 538.

1995-12-15

63. For the purposes of this section and sections 64 to 67,

“base fraction”, at a particular time, of a tour package means the proportion that the part of the amount that would be charged by the first supplier of the package for a supply at that time of the package that is, at that time, reasonably attributable to the taxable portion of the package is of the amount that would be charged by the first supplier of the package for a supply at that time of the package;

“first supplier” of a tour package means the person who first supplies the package in Québec;

“initial taxable percentage” of a tour package means the proportion, at the time the first supplier of the package determines the amount to be charged by that supplier for a supply of the package, that the part of that amount that is, at that time, reasonably attributable to the taxable portion of the package is of that amount;

“taxable percentage”, at a particular time, of a tour package means

(1)  where the difference between the base fraction at that time of the package and the initial taxable percentage of the package or the base fraction of the package at an earlier time is more than 10%, the base fraction of the package at the particular time, and

(2)  in any other case, the initial taxable percentage of the package;

“taxable portion” of a tour package means all property and services included in the tour package and in respect of which tax under section 16 would be payable if the property or service were supplied otherwise than as part of a tour package;

“tour package” means a combination of two or more services, or of property and services, that includes transportation services, accommodation, a right to use a campground or trailer park, or guide or interpreter services, where the property and services are supplied together for an all-inclusive price.

1991, c. 67, s. 63; 1995, c. 63, s. 333.

1992-07-01

63. For the purposes of this section and sections 64 to 67,

“base fraction”, at a particular time, of a tour package means the proportion that the part of the amount that would be charged by the first supplier of the package for a supply at that time of the package that is, at that time, reasonably attributable to the taxable portion of the package is of the amount that would be charged by the first supplier of the package for a supply at that time of the package;

“first supplier” of a tour package means the person who first supplies the package in Québec;

“initial taxable percentage” of a tour package means the proportion, at the time the first supplier of the package determines the amount to be charged by that supplier for a supply of the package, that the part of that amount that is, at that time, reasonably attributable to the taxable portion of the package is of that amount;

“taxable percentage”, at a particular time, of a tour package means

(1)  where the difference between the base fraction at that time of the package and the initial taxable percentage of the package or the base fraction of the package at an earlier time is more than 10 %, the base fraction of the package at the particular time, and

(2)  in any other case, the initial taxable percentage of the package;

“taxable portion” of a tour package means all property and services included in the tour package and in respect of which tax under section 16 would be payable if the property or service were supplied otherwise than as part of a tour package, and includes a non-taxable supply of property or a service;

“tour package” means a combination of two or more services, or of property and services, that includes transportation services, accommodation, a right to use a campground or trailer park, or guide or interpreter services, where the property and services are supplied together for an all-inclusive price.

1991, c. 67, s. 63.