T-0.1 - Act respecting the Québec sales tax

Section 196 Disposition versions

1997-12-19

196. For the purposes of this division, where in respect of a continuous freight movement several carriers supply freight transportation services in the course of the continuous freight movement, and the shipper or the consignee of the property is, under the contract of carriage for the continuous freight movement, required to pay a particular carrier that is one of those carriers a particular amount that is part or all of the consideration for the freight transportation services supplied by those several carriers, the following rules apply:

(1)  the particular carrier is deemed to have made a supply of a freight transportation service, having the same destination as the continuous freight movement, to the shipper or consignee, as the case may be, for consideration equal to the particular amount, whether or not the particular amount includes an amount paid to the particular carrier as mandatary of any of the other several carriers;

(2)  the shipper or consignee, as the case may be, is deemed to have received a supply of a freight transportation service from the particular carrier for consideration equal to the particular amount and not to have received a freight transportation service from any of the other several carriers; and

(3)  to the extent that any part of the particular amount is paid by one of the several carriers (in this paragraph referred to as the “first carrier”) to another of the several carriers, the first carrier is deemed to be the recipient of freight transportation services supplied by the other carriers in relation to the continuous freight movement and, to the same extent, the other carriers are deemed to have supplied those freight transportation services to the first carrier and not to the shipper or consignee.

1991, c. 67, s. 196; 1997, c. 85, s. 529.

1992-07-01

196. For the purposes of this division, where in respect of a continuous freight movement several carriers supply freight transportation services in the course of the continuous freight movement, and the shipper or the consignee of the property is, under the contract of carriage for the continuous freight movement, required to pay a particular carrier that is one of those carriers a particular amount that is part or all of the consideration for the freight transportation services supplied by those several carriers, the following rules apply:

(1)  the particular carrier is deemed to have made a supply of a freight transportation service to the shipper or consignee, as the case may be, for consideration equal to the particular amount, whether or not the particular amount includes an amount paid to the particular carrier as mandatary of any of the other several carriers;

(2)  the shipper or consignee, as the case may be, is deemed to have received a supply of a freight transportation service from the particular carrier for consideration equal to the particular amount and not to have received a freight transportation service from any of the other several carriers; and

(3)  to the extent that any part of the particular amount is paid by one of the several carriers (in this paragraph referred to as the “first carrier”) to another of the several carriers, the first carrier is deemed to be the recipient of freight transportation services supplied by the other carriers in relation to the continuous freight movement and, to the same extent, the other carriers are deemed to have supplied those freight transportation services to the first carrier and not to the shipper or consignee.

1991, c. 67, s. 196.