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T-0.1 - Act respecting the Québec sales tax

Section 297.10
Disposition versions

Full text
297.10. Where an approval granted by the Minister under section 297.1.3 in respect of a direct seller is in effect and the direct seller or an independent sales contractor of the direct seller makes in Québec a taxable supply by way of sale of a sales aid of the direct seller or of the contractor, as the case may be, to an independent sales contractor of the direct seller, the supply is deemed not to be a supply.
1994, c. 22, s. 519; 1995, c. 63, s. 396.
297.10. Where a direct seller or a distributor of the direct seller makes a supply by way of sale of a sales aid to an independent sales contractor of the direct seller, the supply is deemed not to be a supply.
1994, c. 22, s. 519.
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