T-0.1 - Act respecting the Québec sales tax

Section 297.0.3 Disposition versions

2011-06-06

297.0.3. For the purposes of this division and of sections 457.0.1 to 457.0.5,

“network commission” means, in respect of a sales representative of a person, an amount that is payable by the person to the sales representative under an agreement between the person and the sales representative

(1)  as consideration for a supply of a service, made by the sales representative, of arranging for the sale of a select product or a sales aid of the person; or

(2)  solely as a consequence of a supply of a service, made by any sales representative of the person described in paragraph 1 of the definition of “sales representative”, of arranging for the sale of a select product or a sales aid of the person;

“network seller” means a person notified by the Minister of an approval under section 297.0.7;

“sales aid” of a particular person that is a network seller or a sales representative of a network seller means property (other than a select product of any person) that

(1)  is a customized business form or a sample, demonstration kit, promotional or instructional item, catalogue or similar movable property acquired, manufactured or produced by the particular person for sale to assist in the distribution, promotion or sale of select products of the network seller; and

(2)  is neither sold nor held for sale by the particular person to a sales representative of the network seller that is acquiring the property for use as capital property;

“sales representative” of a particular person means

(1)  a person (other than an employee of the particular person or a person acting, in the course of its commercial activities, as mandatary in making supplies of select products of the particular person on behalf of the particular person) that

(a)  has a contractual right under an agreement with the particular person to arrange for the sale of select products of the particular person, and

(b)  does not arrange for the sale of select products of the particular person primarily at a fixed place of business of the person other than a private residence; or

(2)  a person (other than an employee of the particular person or a person acting, in the course of its commercial activities, as mandatary in making supplies of select products of the particular person on behalf of the particular person) that has a contractual right under an agreement with the particular person to be paid an amount by the particular person solely as a consequence of a supply of a service, made by a person described in paragraph 1, of arranging for the sale of a select product or a sales aid of the particular person;

“select product” of a person means corporeal movable property that

(1)  is acquired, manufactured or produced by the person for supply by the person for consideration, otherwise than as used corporeal movable property, in the ordinary course of business of the person; and

(2)  is ordinarily acquired by consumers by way of sale.

2011, c. 6, s. 254.