T-0.1 - Act respecting the Québec sales tax

Section 357.4 Disposition versions

2009-05-15

357.4. If an organizer of a foreign convention who is not registered under Division I of Chapter VIII pays tax in respect of a supply of the convention facility or a supply or the bringing into Québec of related convention supplies, the organizer is entitled, on the organizer’s application filed within one year after the day the convention ends, to a rebate equal to the total of

(1)  the tax paid by the organizer calculated on that part of the consideration for the supply or on that part of the value of property that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering; and

(2)  50% of the tax paid by the organizer calculated on that part of the consideration for the supply or on that part of the value of property that is reasonably attributable to related convention supplies that are food or beverages or are supplied under a contract for catering.

1994, c. 22, s. 568; 2001, c. 53, s. 352; 2009, c. 5, s. 636.

2001-12-20

357.4. If an organizer of a foreign convention who is not registered under Division I of Chapter VIII pays tax in respect of a supply of the convention facility or a supply or the bringing into Québec of related convention supplies, the organizer is entitled, on the organizer’s application filed within one year after the day the convention ends, to a rebate equal to the total of

(1)  the tax paid by the organizer calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering; and

(2)  50% of the tax paid by the organizer calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies that are food or beverages or are supplied under a contract for catering.

1994, c. 22, s. 568; 2001, c. 53, s. 352.

1994-06-17

357.4. Where an organizer of a foreign convention who is not registered under Division I of Chapter VIII pays tax in respect of a supply of the convention facility or a supply or bringing into Québec of related convention supplies, the organizer is entitled, on the organizer’s application filed within one year after the day the convention ends, to a rebate equal to the tax paid by the organizer in respect of the supply or bringing into Québec.

1994, c. 22, s. 568.