When a contribution must be collected, which agent collects it from the customer?

The agent dealing directly with the customer

The Office, by mail to the customer

The tour operator that designed the package

Revenu Québec, together with the QST

Which category may use the s. 39.1 exemption after obtaining a certificate and providing its copy before contracting?

A diplomatic mission established in Canada

Customers who also buy travel insurance

OPC Travel Counsellor overview

OPC Travel Counsellor: The FICAV contribution

Statutory schedule versus current rebate, displaying calculation and offset, base, collection conditions and exemptions.

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Question 1 of 12The FICAV contribution · Question 1Score 0/0

Outside a rebate period or exemption, who bears the FICAV contribution under the regulation?

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Study reference: Editorial source checking, no licensed review — The FICAV contribution

All 12 questions in this test

Every original question, with optional answers, explanations and official references. Open an answer to study, or take the test above for instant feedback.

Outside a rebate period or exemption, who bears the FICAV contribution under the regulation?
1. The agent, out of commissions
2. The airline
3. The customer
4. The Québec government
Show answer and explanation
Correct answer: The customer
It is the customer’s contribution, collected by the agent dealing directly with them. OPC currently describes an offsetting rebate since January 1, 2024; calculation and display do not imply a current net charge.
Based on: RAV art. 39–40; OPC — remise actuelle; official source in French checked 2026-10-24
Official reference ↗
When a contribution must be collected, which agent collects it from the customer?
1. The Office, by mail to the customer
2. The tour operator that designed the package
3. Revenu Québec, together with the QST
4. The agent dealing directly with the customer
Show answer and explanation
Correct answer: The agent dealing directly with the customer
The agent dealing directly with the customer collects it when required. During the s. 39.01 rebate, s. 40 exempts collection and the report, subject to the specified transitional requirements.
Based on: RAV art. 39, 39.01, 40; official source in French checked 2026-10-24
Official reference ↗
Which of these amounts is excluded from the FICAV contribution base?
1. The airport fees
2. The car rental
3. The hotel price
4. The travel insurance premium
Show answer and explanation
Correct answer: The travel insurance premium
The contribution is calculated on tourist services before taxes. Insurance, agency service fees and accessories are excluded.
Based on: OPC — calcul avant assurance, accessoires, frais de dossier et taxes; official source in French checked 2026-10-24
Official reference ↗
Which category may use the s. 39.1 exemption after obtaining a certificate and providing its copy before contracting?
1. Customers who also buy travel insurance
2. A diplomatic mission established in Canada
3. Agency employees
4. Seniors aged 65 and over
Show answer and explanation
Correct answer: A diplomatic mission established in Canada
The section identifies missions, organizations and certain employees meeting several conditions. Foreign status alone is insufficient. The certificate and pre-contract copy are required, and the exemption also affects Fund eligibility.
Based on: RAV art. 39.1; official source in French checked 2026-10-24
Official reference ↗
Outside a rebate, an agency’s financial statements show $3M in subject sales. What ordinary remittance frequency does s. 40 prescribe?
1. Every month
2. Once a year
3. Four times a year
4. Twice a year
Show answer and explanation
Correct answer: Twice a year
At this level remittance is semiannual, by the last day of the month after the financial half-year. It becomes quarterly above $5M according to the prescribed records. Rebate and business-closure provisions are separate.
Based on: RAV art. 40; official source in French checked 2026-10-24
Official reference ↗
During a rebate period, what must the invoice show?
1. No FICAV mention at all on the invoice
2. Only the word "exempt", with no amount
3. A doubled contribution to compensate
4. The 0.10% contribution, then a rebate line
Show answer and explanation
Correct answer: The 0.10% contribution, then a rebate line
The invoice shows the contribution calculated at 0.10%, then, on the next line, the words "Remise applicable" and an equal rebate.
Based on: RAV art. 39.01, 18(2)(g); official source in French checked 2026-10-24
Official reference ↗
What does the FICAV contribution rate depend on?
1. The destination country of the trip
2. The Fund's surplus at the previous March 31
3. The number of travellers on the file
4. Each agency's own annual sales figure
Show answer and explanation
Correct answer: The Fund's surplus at the previous March 31
The rate depends on the Fund's accumulated surplus at the previous March 31: 0.35% up to $75M, 0.20% up to $100M, 0.10% above $100M.
Based on: RAV art. 39, 39.01; official source in French checked 2026-10-24
Official reference ↗
When contributions are actually collected and remitted under s. 40, what percentage is deducted as management fees?
1. 1%
2. 10%
3. 5%
4. 15%
Show answer and explanation
Correct answer: 5%
Section 40 provides 5% of collected contributions. This does not authorize arbitrary extra customer charges or net collection during the current rebate.
Based on: RAV art. 40; official source in French checked 2026-10-24
Official reference ↗
Under the statutory schedule outside a rebate, what rate corresponds to surplus above $75M and no more than $100M?
1. 0.50%
2. 0.20%
3. 0.10%
4. 0.35%
Show answer and explanation
Correct answer: 0.20%
This band uses 0.20%. Exactly $75M belongs to the preceding 0.35% band. Rebate rules are separate; this question does not claim that the rate is currently being collected.
Based on: RAV art. 39–39.01; official source in French checked 2026-10-24
Official reference ↗
From what accumulated surplus do customers get a rebate of the contribution?
1. $125M
2. $100M
3. $30M
4. $75M
Show answer and explanation
Correct answer: $125M
The statutory trigger is surplus of at least $125M in the March 31 financial statements. The rebate takes effect on January 1 after those statements are filed; it does not simply end whenever the balance drops below $125M, because the regulation sets a separate resumption threshold.
Based on: RAV art. 39.01; official source in French checked 2026-10-24
Official reference ↗
Is the FICAV contribution calculated before or after GST and QST?
1. Before the taxes
2. On the taxes only
3. After the taxes
4. As the customer chooses
Show answer and explanation
Correct answer: Before the taxes
The percentage applies to the total tourist services, before GST and QST.
Based on: OPC — calcul avant assurance, accessoires, frais de dossier et taxes; official source in French checked 2026-10-24
Official reference ↗
When does a change in the contribution rate take effect?
1. January 1 after the financial statements are filed
2. The very day the financial statements are filed
3. July 1 following, like the licence fees
4. At each agency's next licence renewal
Show answer and explanation
Correct answer: January 1 after the financial statements are filed
A change in the percentage takes effect on January 1 of the year after the financial statements showing the March 31 surplus are filed.
Based on: RAV art. 39 al. 2; official source in French checked 2026-10-24
Official reference ↗

The FICAV contribution: key rules to remember

Our summary of what the official handbook says on this topic, in our own words. Read it before or after the practice questions above, then check the original chapter. Read the official chapter ↗

The FICAV contribution

Outside a rebate period or exemption, who bears the FICAV contribution under the regulation?: It is the customer’s contribution, collected by the agent dealing directly with them. OPC currently describes an offsetting rebate since January 1, 2024; calculation and display do not imply a current net charge.
When a contribution must be collected, which agent collects it from the customer?: The agent dealing directly with the customer collects it when required. During the s. 39.01 rebate, s. 40 exempts collection and the report, subject to the specified transitional requirements.
What does the FICAV contribution rate depend on?: The rate depends on the Fund's accumulated surplus at the previous March 31: 0.35% up to $75M, 0.20% up to $100M, 0.10% above $100M.
Under the statutory schedule outside a rebate, what rate corresponds to surplus above $75M and no more than $100M?: This band uses 0.20%. Exactly $75M belongs to the preceding 0.35% band. Rebate rules are separate; this question does not claim that the rate is currently being collected.
When does a change in the contribution rate take effect?: A change in the percentage takes effect on January 1 of the year after the financial statements showing the March 31 surplus are filed.
From what accumulated surplus do customers get a rebate of the contribution?: The statutory trigger is surplus of at least $125M in the March 31 financial statements. The rebate takes effect on January 1 after those statements are filed; it does not simply end whenever the balance drops below $125M, because the regulation sets a separate resumption threshold.
During a rebate period, what must the invoice show?: The invoice shows the contribution calculated at 0.10%, then, on the next line, the words "Remise applicable" and an equal rebate.
Which of these amounts is excluded from the FICAV contribution base?: The contribution is calculated on tourist services before taxes. Insurance, agency service fees and accessories are excluded.
Is the FICAV contribution calculated before or after GST and QST?: The percentage applies to the total tourist services, before GST and QST.
Outside a rebate, an agency’s financial statements show $3M in subject sales. What ordinary remittance frequency does s. 40 prescribe?: At this level remittance is semiannual, by the last day of the month after the financial half-year. It becomes quarterly above $5M according to the prescribed records. Rebate and business-closure provisions are separate.
When contributions are actually collected and remitted under s. 40, what percentage is deducted as management fees?: Section 40 provides 5% of collected contributions. This does not authorize arbitrary extra customer charges or net collection during the current rebate.
Which category may use the s. 39.1 exemption after obtaining a certificate and providing its copy before contracting?: The section identifies missions, organizations and certain employees meeting several conditions. Foreign status alone is insufficient. The certificate and pre-contract copy are required, and the exemption also affects Fund eligibility.

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