T-0.1 - Act respecting the Québec sales tax

Section 350.17 Disposition versions

1995-12-15

350.17. Where a person makes a pass-through supply of corporeal movable property or a service at a time when a designation of the person as a buyer under section 350.15 is in effect, except for the purposes of sections 294, 295 and 297, Division IV of Chapter VIII and this division, the following rules apply:

(1)  the supply of the property or service by the original supplier of the property or service is deemed to have been made to the ultimate recipient and not to the person;

(2)  the person is deemed not to have received a supply of the property or service from the original supplier nor to have supplied the property or service to the ultimate recipient;

(3)  the consideration payable for, and the tax payable in respect of, the supply by the original supplier of the property or service is deemed to be payable by the ultimate recipient and any amount paid in respect of the consideration or tax is deemed to have been paid by the ultimate recipient;

(4)  notwithstanding subparagraph 3, the person and the ultimate recipient are solidarily liable for the payment of the tax in respect of the supply made by the original supplier; and

(5)  if the amount charged or collected by the original supplier of the property or service as or on account of tax under section 16 in respect of the supply exceeds the tax that was collectible under that section in respect of the supply, or if the amount of tax collectible under that section in respect of the supply is reduced because of a reduction in the consideration for the supply, and the original supplier issues to, or receives from, the person a credit note or a debit note in respect of the supply, the person is deemed to have received or issued the note on behalf of the ultimate recipient.

1994, c. 22, s. 556; 1995, c. 63, s. 424, s. 510.

1994-06-17

350.17. Where a person makes a pass-through supply of corporeal movable property or a service at a time when a designation of the person as a buyer under section 350.15 is in effect, except for the purposes of sections 294, 295 and 297, Division IV of Chapter VIII and this division, the following rules apply:

(1)  the supply of the property or service by the original supplier of the property or service is deemed to have been made to the ultimate recipient and not to the person;

(2)  the person is deemed not to have received a supply of the property or service from the original supplier nor to have supplied the property or service to the ultimate recipient;

(3)  the consideration payable for, and the tax payable in respect of, the supply by the original supplier of the property or service is deemed to be payable by the ultimate recipient and any amount paid in respect of the consideration or tax is deemed to have been paid by the ultimate recipient;

(4)  notwithstanding subparagraph 3, the person and the ultimate recipient are jointly and severally liable for the payment of the tax in respect of the supply made by the original supplier; and

(5)  if the amount charged or collected by the original supplier of the property or service as or on account of tax under section 16 in respect of the supply exceeds the tax that was collectible under that section in respect of the supply, or if the amount of tax collectible under that section in respect of the supply is reduced because of a reduction in the consideration for the supply, and the original supplier issues to, or receives from, the person a credit note or a debit note in respect of the supply, the person is deemed to have received or issued the note on behalf of the ultimate recipient.

The first paragraph does not apply where the pass-through supply of the property or service made by the person to the ultimate recipient is a non-taxable supply.

1994, c. 22, s. 556.