Since the Quebec civil code isn't a criminal code, the word “offence” is problematic for me.
What is certain, however, is that the civil code includes provisions for acts of God: even in cases of an act of God, the company must reimburse any sum paid for a service that could not be rendered. In other words, an act of God should not be an excuse for unjustified enrichment.
Other provisions of the civil code deal with the issue of contracts of adhesion, which cannot be negotiated. Even if someone signs a contract providing that there will be no refund, I find it difficult to conceive that it would not be abusive for a business to believe that it can get away with this money without rendering any service.