Percentage applied to the price of all transactions involving goods and services on the Tremblant resort. It allows the TRA, a non-profit organization, to ensure that guests enjoy a unique and truly memorable experience, by offering top-notch entertainment, events and shows, the majority being free, as well as world-class services and facilities. The royalty is applied in accordance with TRA regulations and the Regulation respecting the application of the Consumer Protection Act (articles 91.6 and 91.7).
The royalty represents an exceptional opportunity for Association members to generate additional monies and is a means for financing important and strategic development and for ensuring the success of all of Tremblant.
Despite the concept of the royalty being unique to Quebec, it is widespread in North America throughout our industry, thereby contributing to the success of these resorts.
Yes, they must absolutely list the royalty separately. The TRA Board of Directors adopted a resolution to that effect: "... the royalty shall be listed on the bill for all taxable goods and services and it shall be applied identically by all merchants on the resort."
No. In order to avoid guest confusion, the application of the royalty shall be the same for all retailers – as stipulated by a resolution adopted by the TRA Board of Directors.
The member who sells the goods or services initially must charge the royalty to the member who is the purchaser and remit it to the TRA The member who resells the goods and services to a guest at a higher price (administration fee, profit, etc.) must collect the royalty on the sales amount less the amount already subject to a royalty and remit to the TRA a royalty equal to the difference.
No, since the royalty applies only to end-consumer goods and services (for guests).
Yes. When a member purchases goods and services off-site and resells them to a guest, he must add the royalty to the bill.
Yes, all goods and services offered in a hotel are subject to a 3% royalty.
Yes, administration fees are subject to the royalty since they represent a service.
Further to a recommendation from the Consumer Protection Bureau, the TRA Board of Directors adopted the following resolution: "Given that certain exclusions must be considered by the Board of Directors and that it must be stipulated clearly that retailers, which are likely to be exempted from the royalty, must necessarily be exempted from both federal and provincial taxes."
Such goods and services are exempt from the royalty.
Tips are exempt, unless listed on the bill, as they normally are for group packages. Only in such cases are they subject to the royalty, similarly to federal and provincial taxes.
The following resorts all apply a royalty ranging from 2% to 6% on goods and services and/or on accommodation: Banff (Canada), Whistler (Canada), Beaver Creek (Colorado), Breckenridge (Colorado), Copper Mountain (Colorado), Disney World (Florida), Keystone (Colorado) and Snowmass (Colorado).
Firstly, they do pay taxes. In fact, for the past several years, they have had to pay taxes and be reimbursed afterwards. As for the royalty, they must pay it but will not be reimbursed, since this is not a tax.
Yes, they then become subject to the royalty, just as if these products were sold in a restaurant or a convenience store that is not a governmental body.