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T-3 - Meals and Hotels Tax Act

Section 2
Disposition versions

Full text
2. (1)  A tax of 10 % is imposed on the price, owing or paid, of each meal costing more than $3.25, given or taken in an establishment or sold, delivered or served by a person who keeps an establishment.
(2)  Every fraction of $0.01 of such tax shall be counted as a whole.
(3)  The price of a meal also includes that of the beverages sold, delivered or served with the meal, but does not include service charges indicated separately on the bill to the extent that they are paid to the employees and declared in the statement of income filed by the employer in conformity with the Taxation Act (chapter I-3).
(4)  The tax provided in subsection 1 is also imposed on the price of any alcoholic beverage sold in an establishment for consumption there and on the price of any liquid sold or served with such beverage, when such sale is made with a meal costing $3.25 or less or without a meal.
(5)  Such tax is also imposed on the price of any aerated water to which essence or syrup has been added, which is sold, delivered or served by a person who keeps an establishment, with a meal costing $3.25 or less or without a meal.
(6)  That tax is not imposed on the value of a meal included in the price of lodging in an establishment.
(6.1)  That tax is not imposed on the price of maple syrup, maple sugar or maple taffy sold in an establishment for consumption elsewhere.
(7)  (Subsection repealed).
(8)  That tax shall not be payable by persons employed in an establishment on the price of meals supplied to them by the person who keeps the establishment; however, that tax applies to alcoholic beverages or to aerated water to which essence or syrup has been added that are sold, delivered or served with those meals.
(9)  Tax shall not be imposed on the price of beer and of weak cider served in a tavern.
(9.1)  Tax shall not be imposed on the price of a meal bought by an establishment or institution excluded in subparagraph a of paragraph 1 of section 1 if the meal is prepared and served in this establishment or institution for its customers or beneficiaries.
(10)  The tax imposed by this section, whether the price is stipulated payable in cash, on terms, by instalments or otherwise, shall be collected at the time of the sale on the whole contract price by the person who keeps the establishment.
R. S. 1964, c. 73, s. 2; 1965 (1st sess.), c. 30, s. 1; 1966-67, c. 36, s. 1; 1969, c. 33, s. 2; 1970, c. 23, s. 1; 1970, c. 15, s. 28; 1971, c. 28, s. 1; 1973, c. 17, s. 171; 1975, c. 27, s. 1; 1977, c. 28, s. 1; 1978, c. 33, s. 2; 1982, c. 38, s. 32; 1989, c. 5, s. 264.
2. (1)  A tax of 10% is imposed on the price, owing or paid, of each meal costing more than $3.25, given or taken in an establishment or sold, delivered or served by a person who keeps an establishment.
(2)  Every fraction of $0.01 of such tax shall be counted as a whole.
(3)  The price of a meal also includes that of the beverages sold, delivered or served with the meal, but does not include service charges indicated separately on the bill to the extent that they are paid to the employees and declared in the statement of income filed by the employer in conformity with the Taxation Act (chapter I-3).
(4)  The tax provided in subsection 1 is also imposed on the price of any alcoholic beverage sold in an establishment for consumption there and on the price of any liquid sold or served with such beverage, when such sale is made with a meal costing $3.25 or less or without a meal.
(5)  Such tax is also imposed on the price of any aerated water to which essence or syrup has been added, which is sold, delivered or served by a person who keeps an establishment, with a meal costing $3.25 or less or without a meal.
(6)  That tax is not imposed on the value of a meal included in the price of lodging in an establishment.
(6.1)  That tax is not imposed on the price of maple syrup, maple sugar or maple taffy sold in an establishment for consumption elsewhere;
(7)  (Subsection repealed).
(8)  That tax shall not be payable by persons employed in an establishment on the price of meals supplied to them by the person who keeps the establishment; however, that tax applies to alcoholic beverages or to aerated water to which essence or syrup has been added that are sold, delivered or served with those meals.
(9)  Tax shall not be imposed on the price of beer and of weak cider served in a tavern.
(10)  The tax imposed by this section, whether the price is stipulated payable in cash, on terms, by instalments or otherwise, shall be collected at the time of the sale on the whole contract price by the person who keeps the establishment.
R. S. 1964, c. 73, s. 2; 1965 (1st sess.), c. 30, s. 1; 1966-67, c. 36, s. 1; 1969, c. 33, s. 2; 1970, c. 23, s. 1; 1970, c. 15, s. 28; 1971, c. 28, s. 1; 1973, c. 17, s. 171; 1975, c. 27, s. 1; 1977, c. 28, s. 1; 1978, c. 33, s. 2; 1982, c. 38, s. 32.
2. (1)  A tax of 10% is imposed on the price, owing or paid, of each meal costing more than three dollars and twenty-five cents, given or taken in an establishment or sold, delivered or served by a person who keeps an establishment.
(2)  Every fraction of a cent of such tax shall be counted as a whole.
(3)  The price of a meal also includes that of the beverages sold, delivered or served with the meal, but does not include service charges indicated separately on the bill to the extent that they are paid to the employees and declared in the statement of income filed by the employer in conformity with the Taxation Act (chapter I-3).
(4)  The tax provided in subsection 1 is also imposed on the price of any alcoholic beverage sold in an establishment for consumption there and on the price of any liquid sold or served with such beverage, when such sale is made with a meal costing three dollars and twenty-five cents or less or without a meal.
(5)  Such tax is also imposed on the price of any aerated water to which essence or syrup has been added, which is sold, delivered or served by a person who keeps an establishment, with a meal costing three dollars and twenty-five cents or less or without a meal.
(6)  That tax is not imposed on the value of a meal included in the price of lodging in an establishment.
(7)  Repealed.
(8)  That tax shall not be payable by persons employed in an establishment on the price of meals supplied to them by the person who keeps the establishment; however, that tax applies to alcoholic beverages or to aerated water to which essence or syrup has been added that are sold, delivered or served with those meals.
(9)  Tax shall not be imposed on the price of beer and of weak cider served in a tavern.
(10)  The tax imposed by this section, whether the price is stipulated payable in cash, on terms, by instalments or otherwise, shall be collected at the time of the sale on the whole contract price by the person who keeps the establishment.
R. S. 1964, c. 73, s. 2; 1965 (1st sess.), c. 30, s. 1; 1966-67, c. 36, s. 1; 1969, c. 33, s. 2; 1970, c. 23, s. 1; 1970, c. 15, s. 28; 1971, c. 28, s. 1; 1973, c. 17, s. 171; 1975, c. 27, s. 1; 1977, c. 28, s. 1; 1978, c. 33, s. 2.
The replacement of subsections 3, 6, 8 and the striking out of subsection 7 of section 2 of this act by section 2 of chapter 33 of the statutes of 1978 have effect from 19 April 1978. (1978, c. 33, s. 5).
2. (1)  A tax of 10% is imposed on the price, owing or paid, of each meal costing more than three dollars and twenty-five cents, given or taken in an establishment or sold, delivered or served by a person who keeps an establishment.
(2)  Every fraction of a cent of such tax shall be counted as a whole.
(3)  The price of the meal shall include also that of the beverages sold, delivered or served with the meal.
(4)  The tax provided in subsection 1 is also imposed on the price of any alcoholic beverage sold in an establishment for consumption there and on the price of any liquid sold or served with such beverage, when such sale is made with a meal costing three dollars and twenty-five cents or less or without a meal.
(5)  Such tax is also imposed on the price of any aerated water to which essence or syrup has been added, which is sold, delivered or served by a person who keeps an establishment, with a meal costing three dollars and twenty-five cents or less or without a meal.
(6)  A tax of 8% is imposed on the price of lodging in an establishment.
(7)  Notwithstanding subsection 1, where the price of lodging comprises that of a meal, the rate of the tax applicable to the total price is 8%.
(8)  Tax shall not be payable by persons employed in an establishment on the price of lodging or meals supplied to them by the person who keeps the establishment, but such exemption shall not apply to alcoholic beverages or to aerated water to which essence or syrup has been added.
(9)  Tax shall not be imposed on the price of beer and of weak cider served in a tavern.
(10)  The tax imposed by this section, whether the price is stipulated payable in cash, on terms, by instalments or otherwise, shall be collected at the time of the sale on the whole contract price by the person who keeps the establishment.
R. S. 1964, c. 73, s. 2; 1965 (1st sess.), c. 30, s. 1; 1966-67, c. 36, s. 1; 1969, c. 33, s. 2; 1970, c. 23, s. 1; 1970, c. 15, s. 28; 1971, c. 28, s. 1; 1973, c. 17, s. 171; 1975, c. 27, s. 1; 1977, c. 28, s. 1.
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