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T-0.1 - Act respecting the Québec sales tax
Section 477.5.3
Disposition versions
477.5.3. 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, where another person that is registered under Division II is an accommodation platform operator in respect of the particular supply and where the recipient has not provided to the other person evidence satisfactory to the Minister that the recipient is registered under Division I of Chapter VIII, then, for the purposes of this Title (except for sections 294 to 297, 407 to 412, 462, 462.1 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.
