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Subject: Re: Quebec - French help Posted on: 18 Sep 2005 18:52:19 GMT


"John Pezzano" wrote:

> "Al Dente" wrote:

>> What does "frais d'occupation"? We got charged $2/night for
>> this, plus tax on it. I presume it's some kind of room tax,

> You generally don't get taxed on tax

It's clear that you've never lived in Quebec. :-) Quebec
provincial sales tax (7.5%) most certainly does include a
tax on the federal goods and services tax (7%), so the
total tax rate is 15.025%, not the 14.5% you'd naïvely
expect. Taxes on other taxes are very possible.

http://www.revenu.gouv.qc.ca/fr/entreprise/taxes/hebergement/info.asp

indicates that there is a hotel room tax of either $2 or 3%,
depending on the region. The official name is "taxe sur
l'hébergement", not "frais d'occupation", but that's probably
what we're dealing with here. There's an English version at

http://www.revenu.gouv.qc.ca/eng/entreprise/taxes/hebergement/info.asp

which only mentions the $2 rate, not the 3% alternative. I suspect
that the English version is less up to date than the French one.

Tom Box or
Toronto, ON, Canada