T-0.1 - Act respecting the Québec sales tax

Section 477.18.4 Disposition versions

2021-06-29

477.18.4. Where a particular supply that is a qualifying corporeal movable property supply or a designated qualifying corporeal movable property supply is made through a specified distribution platform by a particular person that is not registered under Division I of Chapter VIII and where another person that is registered under that division, or is carrying on a business in Québec, is a distribution platform operator in respect of the particular supply, the following rules apply:

(1)  for the purposes of this Title (except for sections 294 to 297, 462 and 462.1, in respect of the particular person, and except for sections 407 to 412 and 477.2 and subparagraph a of subparagraph 2 of the second paragraph of section 477.18.3),

(a)  the particular supply is deemed to have been made by the other person and not by the particular person, and

(b)  the particular supply is deemed to be a taxable supply;

(2)  for the purposes of this Title (except for sections 327.1 to 327.7), the other person is deemed not to have made a supply of services relating to the particular supply to the particular person; and

(3)  where the other person is registered under Division I of Chapter VIII, where the particular person has paid tax under section 17 in respect of the bringing into Québec of the corporeal movable property, where no person is entitled to claim an input tax refund or a rebate under this Title in respect of the tax in respect of the bringing into Québec of the property, where no person is deemed under section 327.7 to have paid tax in respect of a supply of the corporeal movable property equal to the tax in respect of the bringing into Québec of the property and where the particular person provides to the other person evidence satisfactory to the Minister that the tax in respect of the bringing into Québec of the property has been paid,

(a)  for the purpose of determining an input tax refund of the other person, the other person is deemed

i.  to have paid, at the time the particular person paid the tax in respect of the bringing into Québec of the property, tax in respect of a supply of the corporeal movable property made to the other person equal to the tax in respect of the bringing into Québec of the property, and

ii.  to have acquired the corporeal movable property for use exclusively in its commercial activities, and

(b)  no portion of the tax in respect of the bringing into Québec of the property that has been paid by the particular person shall be rebated, refunded or remitted to the particular person, or shall otherwise be recovered by the particular person, under this or any other Act of the Parliament of Québec.

For the purposes of the first paragraph, the definition of “designated qualifying corporeal movable property supply” in section 477.2 is to be read as if all occurrences of “specified Québec consumer” were replaced by “recipient”, with the necessary modifications.

2021, c. 18, s. 215.