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T-0.1 - Act respecting the Québec sales tax
Section 477.5.2
Disposition versions
477.5.2. Where a specified supply is made through a specified distribution platform by a specified supplier, where another person that is registered under Division I of Chapter VIII, or that carries on a business in Québec, is a distribution platform operator in respect of the specified supply and where, but for section 23, the specified supply would have been made in Québec, the following rules apply:
(1) where the other person is registered under Division I of Chapter VIII, for the purposes of this Title (except for sections 407 to 412 and 477.2 and subparagraph 5 of the first paragraph of section 477.4.3),
(a) the specified supply is deemed to have been made by the other person and not by the specified supplier, and
(b) the other person is deemed not to have made a supply of services relating to the specified supply to the specified supplier; and
(2) in any other case, for the purposes of sections 294 to 297, 462 and 462.1, the specified supply is deemed to have been made by the other person and not by the specified supplier.
