T-0.1 - Act respecting the Québec sales tax

Section 350.7.1 Disposition versions

2001-12-20

350.7.1. In this division,

“administrator” of a barter exchange network means the person who is responsible for administering, maintaining or operating a system of accounts, to which barter units may be credited, of members of the network;

“barter exchange network” means a group of persons each member of which has agreed in writing to accept as full or partial consideration for the supply of property or services by that particular member to any other member of that group one or more credits (in this division referred to as “barter units”) on an account of the particular member maintained or operated by a single administrator of all such accounts of the members, which credits can be used as full or partial consideration for the supply of property or services between members of that group.

2001, c. 53, s. 337.