T-0.1 - Act respecting the Québec sales tax

Section 297.13 Disposition versions

2019-06-19

297.13. Where a registrant who is a direct seller in respect of whom an approval granted under section 297.1.3 is in effect or who is a distributor of such a direct seller appropriates, at any time, property, other than an exclusive product of the direct seller, that was acquired, manufactured or produced, or any service acquired or performed, in the course of commercial activities of the registrant, to or for the benefit of an independent sales contractor of the direct seller, or any individual related thereto, otherwise than by way of supply for consideration equal to the fair market value of the property or service, and the contractor or individual is not acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the contractor or individual, the registrant is deemed

(1)  to have made a supply of the property or service for consideration, paid at that time, equal to the fair market value of the property or service at that time; and

(2)  except where the supply is an exempt supply, to have collected, at that time, tax in respect of the supply calculated on that consideration.

This section does not apply to property or a service appropriated by a registrant where the registrant is not entitled to claim an input tax refund in respect of the property or service because of section 203 or 206.

1994, c. 22, s. 519; 1995, c. 63, s. 400; 2019, c. 14, s. 550.

1995-12-15

297.13. Where a registrant who is a direct seller in respect of whom an approval granted under section 297.1.3 is in effect or who is a distributor of such a direct seller appropriates, at any time, property, other than an exclusive product of the direct seller, that was acquired, manufactured or produced, or any service acquired or performed, in the course of commercial activities of the registrant, to or for the benefit of an independent sales contractor of the direct seller, or any individual related thereto, otherwise than by way of supply for consideration equal to the fair market value of the property or service, and the contractor or individual is not acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the contractor or individual, the registrant is deemed

(1)  to have made a supply of the property or service for consideration, paid at that time, equal to the fair market value of the property or service at that time; and

(2)  except where the supply is an exempt supply, to have collected, at that time, tax in respect of the supply calculated on that consideration.

This section does not apply to property or a service appropriated by a registrant where the registrant is not entitled to claim an input tax refund in respect of the property or service because of section 203, 205 or 206.

1994, c. 22, s. 519; 1995, c. 63, s. 400.

1994-06-17

297.13. Where a person who is a direct seller or a distributor of the direct seller, in the course of the commercial activities of the person, acquired, manufactured or produced property, other than an exclusive product of the direct seller, or acquired or performed a service, appropriates the property or service, at any time, to or for the benefit of an independent sales contractor of the direct seller or an individual related thereto for no consideration or for consideration that is less than the fair market value of the property or service, and the contractor or individual is not acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the contractor or individual, the following rules apply:

(1)  the person is deemed to have made the supply of the property or service for consideration, paid at that time, equal to the fair market value of the property or service at that time; and

(2)  the person is deemed to have collected, at that time, tax in respect of the supply, except where the supply is an exempt supply, calculated on the consideration.

This section does not apply to a person who, by reason of sections 203, 205, 206 or 206.1, is not entitled, in determining an input tax refund, to include an amount in respect of tax payable by the person in respect of a property or service appropriated to or for the benefit of an independent sales contractor or an individual related thereto.

1994, c. 22, s. 519.