T-0.1 - Act respecting the Québec sales tax

Section 297.0.4 Disposition versions

2013-01-01

297.0.4. For the purposes of this division, a person is a qualifying network seller throughout a fiscal year of the person if

(1)  all or substantially all of the total of all consideration, included in determining the person’s income from a business for the fiscal year, for supplies made in Québec by way of sale is for

(a)  supplies of select products of the person, made by the person, by way of sales that are arranged for by sales representatives of the person (in this section referred to as “select supplies”), or

(b)  if the person is a direct seller (as defined in section 297.1), supplies by way of sale of exclusive products (as defined in that section) of the person made by the person to independent sales contractors (as defined in that section) of the person at any time when an approval of the Minister for the purposes of sections 297.2 to 297.7.0.2 to the person is in effect;

(2)  all or substantially all of the total of all consideration, included in determining the person’s income from a business for the fiscal year, for select supplies is for select supplies made to consumers;

(3)  all or substantially all of the sales representatives of the person to which network commissions become payable by the person during the fiscal year are sales representatives, each having a total of such network commissions of not more than the amount determined by the formula

$30,000 × A/365; and

(4)  the person and each of its sales representatives have made joint elections under section 297.0.6.

For the purposes of the formula in subparagraph 3 of the first paragraph, A is the number of days in the fiscal year.

2011, c. 6, s. 254; 2012, c. 28, s. 94.

2011-06-06

297.0.4. For the purposes of this division, a person is a qualifying network seller throughout a fiscal year of the person if

(1)  all or substantially all of the total of all consideration, included in determining the person’s income from a business for the fiscal year, for supplies made in Québec by way of sale is for

(a)  supplies of select products of the person, made by the person, by way of sales that are arranged for by sales representatives of the person (in this section referred to as “select supplies”), or

(b)  if the person is a direct seller (as defined in section 297.1), supplies by way of sale of exclusive products (as defined in that section) of the person made by the person to independent sales contractors (as defined in that section) of the person at any time when an approval of the Minister for the purposes of sections 297.2 to 297.7.0.2 to the person is in effect;

(2)  all or substantially all of the total of all consideration, included in determining the person’s income from a business for the fiscal year, for select supplies is for select supplies made to consumers;

(3)  all or substantially all of the sales representatives of the person to which network commissions become payable by the person during the fiscal year are sales representatives, each having a total of such network commissions of not more than the amount determined by the formula

$31,500 × A/365; and

(4)  the person and each of its sales representatives have made joint elections under section 297.0.6.

For the purposes of the formula in subparagraph 3 of the first paragraph, A is the number of days in the fiscal year.

2011, c. 6, s. 254.