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T-0.1 - Act respecting the Québec sales tax
Section 297.6
Disposition versions
297.6. Where a direct seller has made a supply of an exclusive product of the direct seller in circumstances in which an amount was required under paragraph 4 of section 297.2 to be added in determining the net tax of the direct seller and an independent sales contractor of the direct seller subsequently supplies the product to the direct seller in a particular reporting period of the direct seller, the following rules apply:
(1) the contractor is deemed not to have supplied the product; and
(2) the direct seller may deduct that amount, in determining the net tax of the direct seller for the particular reporting period or for a subsequent reporting period, in a return under Chapter VIII filed by the direct seller within four years after the day on or before which the return under Chapter VIII for the particular reporting period is required to be filed.
297.6. Where a direct seller has made a supply of an exclusive product of the direct seller in circumstances in which an amount was required under paragraph 4 of section 297.2 to be added in determining the net tax of the direct seller and an independent sales contractor of the direct seller subsequently supplies the product to the direct seller in a particular reporting period of the direct seller, the following rules apply:
(1) the contractor is deemed not to have supplied the product; and
(2) the direct seller may deduct that amount in determining the net tax of the direct seller for the particular reporting period or for any subsequent period ending on or before the day that is four years after the day the particular reporting period ends.
297.6. Where a direct seller has made a supply of an exclusive product of the direct seller in circumstances in which an amount was required under section 297.2 to be added in determining the net tax of the direct seller and an independent sales contractor of the direct seller subsequently supplies the product to the direct seller in a reporting period of the direct seller, the following rules apply:
(1) the supply by the contractor is deemed not to be a taxable supply; and
(2) the direct seller may deduct an amount equal to that amount in determining the net tax of the direct seller for the particular reporting period in which the direct seller pays such an amount to, or credits in favour of, the contractor, or for any subsequent period ending on or before the day that is four years after the day the particular period ends.
