T-0.1 - Act respecting the Québec sales tax

Section 354 Disposition versions

2002-06-08

354. (Repealed).

1991, c. 67, s. 354; 1994, c. 22, s. 561; 1997, c. 85, s. 633; 2001, c. 53, s. 343; 2002, c. 9, s. 166.

2001-12-20

354. Subject to sections 356 and 357, a person not resident in Canada is entitled to a rebate of the tax paid by the person in respect of short-term accommodation or camping accommodation if

(1)  the person is the recipient of a supply made by a registrant of short-term accommodation, camping accommodation or a tour package that includes short-term accommodation or camping accommodation;

(2)  the short-term accommodation, camping accommodation or tour package is acquired by the person otherwise than for supply in the ordinary course of a business of the person of making such supplies; and

(3)  the short-term accommodation or camping accommodation is made available to an individual not resident in Canada.

1991, c. 67, s. 354; 1994, c. 22, s. 561; 1997, c. 85, s. 633; 2001, c. 53, s. 343.

1997-12-19

354. Subject to sections 356 and 357, a person not resident in Canada is entitled to a rebate of the tax paid by the person in respect of short-term accommodation if

(1)  the person is the recipient of a supply made by a registrant of short-term accommodation or a tour package that includes short-term accommodation;

(2)  the accommodation or tour package is acquired by the person otherwise than for supply in the ordinary course of a business of the person of making such supplies; and

(3)  the accommodation is made available to an individual not resident in Canada.

1991, c. 67, s. 354; 1994, c. 22, s. 561; 1997, c. 85, s. 633.

1994-06-17

354. Subject to sections 356 and 357, a person not resident in Canada is entitled to a rebate of the tax paid by the person in respect of short-term accommodation if

(1)  the person is the recipient of a supply made by a registrant of short-term accommodation or a tour package that includes short-term accommodation;

(2)  the accommodation or tour package is acquired by the person otherwise than for use in the course of a business of the person and otherwise than for supply in the ordinary course of a business of the person of making such supplies; and

(3)  the accommodation is made available to an individual not resident in Canada who is the consumer thereof.

1991, c. 67, s. 354; 1994, c. 22, s. 561.

1992-07-01

354. Subject to sections 356 and 357, where a taxable supply is made in Québec of short-term accommodation provided to an individual who is not resident in Canada, the individual is entitled to

(1)  a rebate of the tax he paid in respect of the accommodation;

(2)  a rebate of the tax paid by another person in respect of the accommodation, if the individual was not required to pay tax in respect of the accommodation and if evidence is submitted with his application for the rebate to establish that the tax in respect of the accommodation was paid by that other person who acquired the accommodation and supplied it to the individual;

(3)  in any other case, a rebate of a prescribed amount in respect of the accommodation.

1991, c. 67, s. 354.