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T-0.1 - Act respecting the Québec sales tax
Section 477.5.4
Disposition versions
477.5.4. Where a particular supply that is a taxable supply of short-term accommodation situated in Québec is made through an accommodation platform by a particular person that is not registered under Division I of Chapter VIII and where another person that is registered under that division, or that carries on a business in Québec, is an accommodation platform operator in respect of the particular supply, then, for the purposes of this Title (except for sections 294 to 297, 462 and 462.1, in respect of the particular person, and except for sections 407 to 412 and 477.2 and subparagraph 7 of the first paragraph of section 477.4.3), the following rules apply:
(1) the particular supply is deemed to have been made by the other person and not by the particular person; and
(2) the other person is deemed not to have made a supply of services relating to the particular supply to the particular person.
