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T-0.1 - Act respecting the Québec sales tax

Section 297.7.7
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297.7.7. Where an approval granted under section 297.1.4 in respect of a distributor of a direct seller ceases to have effect at the same time as an approval granted under section 297.1.3 in respect of the direct seller ceases to have effect, each independent sales contractor of the direct seller, other than a distributor in respect of whom an approval granted under section 297.1.4 ceases to have effect at that time, is deemed
(1)  to have received, immediately after that time, a supply of each exclusive product of the direct seller that the contractor has in inventory at that time for consideration, that becomes due and is paid immediately after that time, equal to the suggested retail price of the product at that time; and
(2)  to have paid, immediately after that time, tax in respect of the supply calculated on that consideration.
1995, c. 63, s. 394.
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