T-0.1 - Act respecting the Québec sales tax

Section 350.10 Disposition versions

1994-06-17

350.10. Where a particular distributor of an issuer makes a supply of a right of the issuer,

(1)  if the recipient of the supply is another distributor of the issuer, the supply is deemed, except for the purposes of this division, not to have been made by the particular distributor and not to have been received by the other distributor;

(2)  if the recipient of the supply is the issuer, the supply is deemed, except for the purposes of this division, not to have been made by the particular distributor; and

(3)  if the recipient of the supply is any other person,

(a)  the supply is deemed to be a supply made by the issuer and not by the particular distributor, and

(b)  any tax in respect of the supply that is collected by the particular distributor is deemed to have been collected by the issuer and not by the particular distributor.

1994, c. 22, s. 556.