T-0.1 - Act respecting the Québec sales tax

Section 297.0.18 Disposition versions

2011-06-06

297.0.18. If the conditions described in section 297.0.17 are satisfied, the following rules apply:

(1)  section 68 does not apply in respect of the taxable supply described in paragraph 1 of section 297.0.17;

(2)  tax that becomes payable or that would, in the absence of section 68, become payable in respect of the taxable supply is not included in determining the net tax of the sales representative referred to in paragraph 1 of section 297.0.17; and

(3)  the consideration for the taxable supply is not, in determining whether the sales representative is a small supplier, included in the total referred to in paragraph 1 of section 294 or in paragraph 1 of section 295.

2011, c. 6, s. 254.