T-0.1 - Act respecting the Québec sales tax

Section 311 Disposition versions

1994-06-17

311. The receiver is deemed to be a mandatary of the person and any supply made or received and any act performed by the receiver in respect of the relevant assets of the receiver is,

(1)  in the case of a supply, deemed to have been made or received by the receiver as mandatary of the person; and

(2)  in the case of any act, deemed to have been performed by the receiver as mandatary of the person.

1991, c. 67, s. 311; 1994, c. 22, s. 530.

1992-07-01

311. The receiver is deemed to be the mandatary of the person and any supply made or received and any act performed by the receiver in the management, operation or liquidation of the business or property, or in the management of the affairs, of the person is,

(1)  in the case of a supply, deemed to have been made or received by the receiver as mandatary of the person;

(2)  in the case of any act, deemed to have been performed by the receiver as mandatary of the person.

1991, c. 67, s. 311.