T-0.1 - Act respecting the Québec sales tax

Section 357.5 Disposition versions

2002-06-08

357.5. The second paragraph applies where

(1)  a person who is the organizer of a foreign convention and who is not registered under Division I of Chapter VIII, or the sponsor of a foreign convention, is the recipient of

(a)  a taxable supply of the convention facility, or related convention supplies, made by the operator of the facility who is not the organizer of the convention, or

(b)  a taxable supply, made by a registrant other than the organizer of the convention, of short-term accommodation or camping accommodation that is acquired by the person exclusively for supply in connection with the convention; and

(2)  the operator of the facility or supplier of short-term accommodation or camping accommodation pays to, or credits in favour of, the person an amount on account of a rebate to which the person would be entitled under section 357.2 or 357.4 in respect of the supply of the facility, short-term accommodation or camping accommodation, as the case may be, if the person had paid the tax in respect of the supply and had applied for the rebate in accordance with that section.

The operator or supplier of short-term accommodation or camping accommodation, as the case may be, may claim a deduction under section 455.1 in respect of the amount paid to, or credited in favour of, the person, and the person is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates.

For the purposes of this section, “camping accommodation” means a campsite at a recreational trailer park or campground, other than a campsite included in the definition of “short-term accommodation” in section 1 or included in that part of a tour package that is not the taxable portion of the tour package, within the meaning of section 63, that is supplied by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the campsite is less than one month and includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite.

1994, c. 22, s. 568; 2001, c. 53, s. 353; 2002, c. 9, s. 168.

2001-12-20

357.5. The second paragraph applies where

(1)  a person who is the organizer of a foreign convention and who is not registered under Division I of Chapter VIII, or the sponsor of a foreign convention, is the recipient of

(a)  a taxable supply of the convention facility, or related convention supplies, made by the operator of the facility who is not the organizer of the convention, or

(b)  a taxable supply, made by a registrant other than the organizer of the convention, of short-term accommodation or camping accommodation that is acquired by the person exclusively for supply in connection with the convention; and

(2)  the operator of the facility or supplier of short-term accommodation or camping accommodation pays to, or credits in favour of, the person an amount on account of a rebate to which the person would be entitled under section 357.2 or 357.4 in respect of the supply of the facility, short-term accommodation or camping accommodation, as the case may be, if the person had paid the tax in respect of the supply and had applied for the rebate in accordance with that section.

The operator or supplier of short-term accommodation or camping accommodation, as the case may be, may claim a deduction under section 455.1 in respect of the amount paid to, or credited in favour of, the person, and the person is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates.

1994, c. 22, s. 568; 2001, c. 53, s. 353.

1994-06-17

357.5. The second paragraph applies where

(1)  a person who is the organizer of a foreign convention and who is not registered under Division I of Chapter VIII, or the sponsor of a foreign convention, is the recipient of

(a)  a taxable supply of the convention facility, or related convention supplies, made by the operator of the facility who is not the organizer of the convention, or

(b)  a taxable supply, made by a registrant other than the organizer of the convention, of short-term accommodation that is acquired by the person exclusively for supply in connection with the convention; and

(2)  the operator of the facility or supplier of accommodation pays to, or credits in favour of, the person an amount on account of a rebate to which the person would be entitled under section 357.2 or 357.4 in respect of the supply of the facility or accommodation, as the case may be, if the person had paid the tax in respect of the supply and had applied for the rebate in accordance with that section.

The operator or supplier of accommodation, as the case may be, may claim a deduction under section 455.1 in respect of the amount paid to, or credited in favour of, the person, and the person is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates.

1994, c. 22, s. 568.