T-0.1 - Act respecting the Québec sales tax

Section 541.24 Disposition versions

2018-06-12

541.24. The customer shall, at the time of the supply of an accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay

(1)  where the supply is made by the operator of a sleeping-accommodation establishment and is not a supply to which subparagraph 2.1 applies, a tax computed at the rate of 3.5% of the value of the consideration for the overnight stay;

(2)  where the supply is made by an intermediary and is not a supply to which subparagraph 2.1 or 2.2 applies, a specific tax equal to $3.50 per overnight stay for each unit;

(2.1)  where the supply is made through a digital accommodation platform operated by a person who is a registrant under this Title, a tax computed at the rate of 3.5% of the value of the consideration for the overnight stay; or

(2.2)  where the supply is made by an intermediary, the initial supply of the accommodation unit by the operator of a sleeping-accommodation establishment was made through a digital accommodation platform operated by a person who is a registrant under this Title and the unit is not supplied again by an intermediary through such a platform, a tax equal to the amount that is 3.5% of the value of the consideration for the overnight stay received for the initial supply of the unit;

(3)  (subparagraph repealed);

(4)  (subparagraph repealed).

For the purposes of subparagraphs 1 and 2.1 of the first paragraph, where a property or service is supplied together with the accommodation unit for a single consideration, the value of the consideration for the overnight stay is solely the amount attributable to the supply of the accommodation unit.

For the purposes of the second paragraph, the Minister may determine the value of the consideration for the overnight stay if the value is less than the fair market value of the overnight stay.

1997, c. 14, s. 354; 2004, c. 21, s. 542; 2005, c. 38, s. 390; 2006, c. 36, s. 291; 2007, c. 12, s. 342; 2010, c. 25, s. 249; 2013, c. 10, s. 235; 2015, c. 24, s. 190; 2017, c. 1, s. 459; 2018, c. 18, s. 92.

2017-02-08

541.24. The customer shall, at the time of the supply of an accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay

(1)  where the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3.5% of the value of the consideration for the overnight stay; or

(2)  where the supply is made by an intermediary, a specific tax equal to $3.50 per overnight stay for each unit.

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3% of the value of the consideration for the overnight stay, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3 per overnight stay for each unit;

(3)  (subparagraph repealed);

(4)  (subparagraph repealed).

For the purposes of subparagraph 1 of the first paragraph, where a property or service is supplied together with the accommodation unit for a single consideration, the value of the consideration for the overnight stay is solely the amount attributable to the supply of the accommodation unit.

For the purposes of the second paragraph, the Minister may determine the value of the consideration for the overnight stay if the value is less than the fair market value of the overnight stay.

1997, c. 14, s. 354; 2004, c. 21, s. 542; 2005, c. 38, s. 390; 2006, c. 36, s. 291; 2007, c. 12, s. 342; 2010, c. 25, s. 249; 2013, c. 10, s. 235; 2015, c. 24, s. 190; 2017, c. 1, s. 459.

2015-10-26

541.24. The customer shall, at the time of the supply of an accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay

(1)  where the establishment is situated in a class 1 prescribed tourist region, a specific tax equal to $2 per overnight stay for each unit;

(2)  where the establishment is situated in a class 2 prescribed tourist region,

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3% of the value of the consideration for the overnight stay, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3 per overnight stay for each unit;

(3)  for the period beginning after 31 January 2010 and ending before 1 February 2025, where the establishment is situated in a class 3 prescribed tourist region,

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3.5% of the value of the consideration for the overnight stay, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3.50 per overnight stay for each unit; and

(4)  where the establishment is situated in a class 4 prescribed tourist region, a specific tax equal to $3 per overnight stay for each unit.

For the purposes of subparagraph a of subparagraph 2 and subparagraph a of subparagraph 3 of the first paragraph, where a property or service is supplied together with the accommodation unit for a single consideration, the value of the consideration for the overnight stay is solely the amount attributable to the supply of the accommodation unit.

For the purposes of the second paragraph, the Minister may determine the value of the consideration for the overnight stay if the value is less than the fair market value of the overnight stay.

1997, c. 14, s. 354; 2004, c. 21, s. 542; 2005, c. 38, s. 390; 2006, c. 36, s. 291; 2007, c. 12, s. 342; 2010, c. 25, s. 249; 2013, c. 10, s. 235; 2015, c. 24, s. 190.

2013-06-05

541.24. The customer shall, at the time of the supply of an accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay

(1)  where the establishment is situated in a class 1 prescribed tourist region, a specific tax equal to $2 per overnight stay for each unit;

(2)  where the establishment is situated in a class 2 prescribed tourist region,

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3% of the value of the consideration for the overnight stay, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3 per overnight stay for each unit;

(3)  for the period beginning after 31 January 2010 and ending before 1 February 2015, where the establishment is situated in a class 3 prescribed tourist region,

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3.5% of the value of the consideration for the overnight stay, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3.50 per overnight stay for each unit; and

(4)  where the establishment is situated in a class 4 prescribed tourist region, a specific tax equal to $3 per overnight stay for each unit.

For the purposes of subparagraph a of subparagraph 2 and subparagraph a of subparagraph 3 of the first paragraph, where a property or service is supplied together with the accommodation unit for a single consideration, the value of the consideration for the overnight stay is solely the amount attributable to the supply of the accommodation unit.

For the purposes of the second paragraph, the Minister may determine the value of the consideration for the overnight stay if the value is less than the fair market value of the overnight stay.

1997, c. 14, s. 354; 2004, c. 21, s. 542; 2005, c. 38, s. 390; 2006, c. 36, s. 291; 2007, c. 12, s. 342; 2010, c. 25, s. 249; 2013, c. 10, s. 235.

2010-10-27

541.24. The customer shall, at the time of the supply of an accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay

(1)  where the establishment is situated in a class 1 prescribed tourist region, a specific tax equal to $2 per overnight stay for each unit;

(2)  where the establishment is situated in a class 2 prescribed tourist region,

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3% of the value of the consideration for the overnight stay, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3 per overnight stay for each unit; and

(3)  for the period beginning after 31 January 2010 and ending before 1 February 2015, where the establishment is situated in a class 3 prescribed tourist region,

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3.5% of the value of the consideration for the overnight stay, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3.50 per overnight stay for each unit.

For the purposes of subparagraph a of subparagraph 2 and subparagraph a of subparagraph 3 of the first paragraph, where a property or service is supplied together with the accommodation unit for a single consideration, the value of the consideration for the overnight stay is solely the amount attributable to the supply of the accommodation unit.

For the purposes of the second paragraph, the Minister may determine the value of the consideration for the overnight stay if the value is less than the fair market value of the overnight stay.

1997, c. 14, s. 354; 2004, c. 21, s. 542; 2005, c. 38, s. 390; 2006, c. 36, s. 291; 2007, c. 12, s. 342; 2010, c. 25, s. 249.

2007-11-07

541.24. The customer shall, at the time of the supply of an accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay

(1)  where the establishment is situated in a class 1 prescribed tourist region, a specific tax equal to $2 per overnight stay for each unit; and

(2)  where the establishment is situated in a class 2 prescribed tourist region,

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3% of the value of the consideration for the overnight stay, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3 per overnight stay for each unit.

For the purposes of subparagraph a of subparagraph 2 of the first paragraph, where a property or service is supplied together with the accommodation unit for a single consideration, the value of the consideration for the overnight stay is solely the amount attributable to the supply of the accommodation unit.

For the purposes of the second paragraph, the Minister may determine the value of the consideration for the overnight stay if the value is less than the fair market value of the overnight stay.

1997, c. 14, s. 354; 2004, c. 21, s. 542; 2005, c. 38, s. 390; 2006, c. 36, s. 291; 2007, c. 12, s. 342.

2006-12-06

541.24. The customer shall, at the time of the supply of an accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay

(1)  where the establishment is situated in a class 1 prescribed tourist region, a specific tax equal to $2 per overnight stay for each unit; and

(2)  where the establishment is situated in a class 2 prescribed tourist region,

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3% of the value of the consideration for the overnight stay, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3 per overnight stay for each unit.

For the purposes of subparagraph a of subparagraph 2 of the first paragraph, where a property or service is supplied together with the accommodation unit for a single consideration, the value of the consideration for the overnight stay is solely the amount attributable to the supply of the accommodation unit.

For the purposes of the second paragraph, the Minister may determine the value of the consideration for the overnight stay if the value is less than the supply’s fair market value.

1997, c. 14, s. 354; 2004, c. 21, s. 542; 2005, c. 38, s. 390; 2006, c. 36, s. 291.

2005-12-13

541.24. The customer shall, at the time of the supply of an accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay

(1)  where the establishment is situated in a class 1 prescribed tourist region, a specific tax equal to $2 per overnight stay for each unit; and

(2)  where the establishment is situated in a class 2 prescribed tourist region,

(a)  if the supply is made by the operator of a sleeping-accommodation establishment, a tax computed at the rate of 3% of the value of the consideration for the supply, and

(b)  if the supply is made by an intermediary, a specific tax equal to $3 per overnight stay for each unit.

For the purposes of subparagraph a of subparagraph 2 of the first paragraph, where a property or service is supplied together with the accommodation unit for a single consideration, the value of the consideration for the supply is solely the amount attributable to the supply of the accommodation unit.

For the purposes of the second paragraph, the Minister may determine the value of the consideration for the supply if the value is less than the supply’s fair market value.

1997, c. 14, s. 354; 2004, c. 21, s. 542; 2005, c. 38, s. 390.

2004-11-03

541.24. The customer shall, at the time of the supply of an accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay a specific tax equal to $2 per overnight stay for each unit.

1997, c. 14, s. 354; 2004, c. 21, s. 542.

1999-04-01

541.24. The customer shall, at the time of the supply of a sleeping-accommodation unit in a prescribed sleeping-accommodation establishment situated in a prescribed tourist region, pay a specific tax equal to $2 per overnight stay for each unit.

1997, c. 14, s. 354.