T-3 - Meals and Hotels Tax Act

Section 1 Disposition versions

1982-06-23

1. In this Act and the regulations,

(1)  “establishment” means

(a)  any establishment provided with special accommodation so that, for payment, lodging or food are habitually available there, excluding an establishment where, for payment by the week or by the month, lodging or food and lodging is or are habitually available, and excluding an educational, charitable, hospitalizing or sheltering institution or other similar institution;

(b)  premises where alcoholic beverages are sold for consumption there;

(c)  an autobus, a railway train or a ship, in Québec, on which meals or alcoholic beverages are served;

(d)  an enterprise which sells, delivers or serves meals for consumption elsewhere; or

(e)  a tavern within the meaning of section 27 of the Act respecting liquor permits (chapter P-9.1);

(2)  “fiscal law” means any fiscal law within the meaning of paragraph a of section 1 of the Act respecting the Ministère du Revenu (chapter M-31); and

(3)  “Minister” means the Minister of Revenue.

R. S. 1964, c. 73, s. 1; 1965 (1st sess.), c. 30, s. 1; 1969, c. 33, s. 1; 1971, c. 19, s. 200; 1978, c. 33, s. 1; 1979, c. 71, s. 160; 1982, c. 38, s. 31.

1980-06-01

1. (1)  In this act the word “establishment” designates:

(a)  any establishment provided with special accommodation so that, for payment, lodging is habitually available there, and any establishment provided with special accommodation so that, for payment, food is habitually available there,

(b)  premises where alcoholic beverages are sold for consumption there,

(c)  an autobus, a railway train or a ship in Québec, on which meals or alcoholic beverages are served,

(d)  an enterprise which sells, delivers or serves meals for consumption elsewhere,

(e)  a tavern within the meaning of section 27 of the Act respecting liquor permits (chapter P-9.1).

(2)  Nevertheless, such word does not designate:

(a)  an establishment where, for payment by the week or by the month, lodging or food and lodging is or are habitually available,

(b)  an educational, charitable, hospitalizing or sheltering institution or other similar institution.

R. S. 1964, c. 73, s. 1; 1965 (1st sess.), c. 30, s. 1; 1969, c. 33, s. 1; 1971, c. 19, s. 200; 1978, c. 33, s. 1; 1979, c. 71, s. 160.

1978-12-22

1. (1)  In this act the word “establishment” designates:

(a)  any establishment provided with special accommodation so that, for payment, lodging is habitually available there, and any establishment provided with special accommodation so that, for payment, food is habitually available there,

(b)  premises where alcoholic beverages are sold for consumption there,

(c)  an autobus, a railway train or a ship in Québec, on which meals or alcoholic beverages are served,

(d)  an enterprise which sells, delivers or serves meals for consumption elsewhere,

(e)  a tavern within the meaning of section 18 of the Act respecting the Commission de contrôle des permis d’alcool (chapter C-33).

(2)  Nevertheless, such word does not designate:

(a)  an establishment where, for payment by the week or by the month, lodging or food and lodging is or are habitually available,

(b)  an educational, charitable, hospitalizing or sheltering institution or other similar institution.

R. S. 1964, c. 73, s. 1; 1965 (1st sess.), c. 30, s. 1; 1969, c. 33, s. 1; 1971, c. 19, s. 200; 1978, c. 33, s. 1.

1977-12-31

1. (1)  In this act the word “establishment” designates:

(a)  any establishment provided with special accommodation so that, for payment, lodging is habitually available there, and any establishment provided with special accommodation so that, for payment, food is habitually available there,

(b)  premises where alcoholic beverages are sold for consumption there,

(c)  a railway train or a ship in Québec, on which meals or alcoholic beverages are served,

(d)  an enterprise which sells, delivers or serves meals for consumption elsewhere,

(e)  a tavern within the meaning of section 18 of the Act respecting the Commission de contrôle des permis d’alcool (chapter C-33).

(2)  Nevertheless, such word does not designate:

(a)  an establishment where, for payment by the week or by the month, lodging or food and lodging is or are habitually available,

(b)  an educational, charitable, hospitalizing or sheltering institution or other similar institution.

R. S. 1964, c. 73, s. 1; 1965 (1st sess.), c. 30, s. 1; 1969, c. 33, s. 1; 1971, c. 19, s. 200.