T-0.1 - Act respecting the Québec sales tax

Section 192.2 Disposition versions

1997-05-22

192.2. (Repealed).

1995, c. 1, s. 279; 1997, c. 14, s. 335.

1995-01-30

192.2. The supply of an eligible package by a registrant to a recipient is a zero-rated supply if

(1)  the single consideration for the supply of the eligible package is entered separately, on every invoice relating to the supply, in such manner that it is not mingled with any other consideration, should there be one;

(2)  where the recipient of the supply of the eligible package is not resident in Québec, is not registered under Division I of Chapter VIII and is acquiring the eligible package in the ordinary course of a business of the recipient of making supplies of short-term accommodation or tour packages,

(a)  the recipient provides the registrant with a declaration stating that the recipient is not resident in Québec, is not registered under Division I of Chapter VIII and undertakes to not make a supply of the goods included in the eligible package other than as an eligible package and only to a person who is not resident in Québec and who does not operate a business of making supplies of short-term accommodation or tour packages, and

(b)  every invoice relating to the supply of the eligible package states that the recipient has provided the registrant with the declaration referred to in subparagraph a; and

(3)  where, but for section 356, the recipient would have been entitled to the rebate under section 354 or 354.1 if the recipient had paid the tax in respect of the short-term accommodation included in the eligible package and had satisfied the conditions under section 357, every invoice relating to the supply of the eligible package clearly states that the short-term accommodation is included in an eligible package whose supply is a zero-rated supply under this section.

1995, c. 1, s. 279.