T-0.1 - Act respecting the Québec sales tax

Section 297.1 Disposition versions

2001-12-20

297.1. For the purposes of this division,

“direct seller” means a person who sells exclusive products of the person to independent sales contractors of the person;

“distributor” of a direct seller means a person who is an independent sales contractor of the direct seller and who, in the course of the contractor’s business, sells some or all of the exclusive products of the direct seller acquired by the contractor to other independent sales contractors of the direct seller;

“exclusive product” of a direct seller means movable property that is acquired, manufactured or produced by the direct seller for sale, in the ordinary course of a business of the direct seller, to an independent sales contractor of the direct seller, with the expectation that the property would be ultimately sold, otherwise than as used corporeal movable property, by an independent sales contractor of the direct seller, in the ordinary course of a business of the contractor, for consideration to a person other than an independent sales contractor;

“independent sales contractor” of a direct seller means a person, other than a mandatary or employee of the direct seller or of a distributor of the direct seller, who

(1)  has a contractual right to purchase exclusive products of the direct seller from the direct seller or from a distributor of the direct seller;

(2)  purchases exclusive products of the direct seller for the purpose of resale to another independent sales contractor of the direct seller or to a purchaser; and

(3)  does not solicit, negotiate or enter into contracts for the sale of exclusive products of the direct seller to purchasers primarily at a fixed place of business of the person other than a private residence;

“purchaser” of an exclusive product of a direct seller means a person who is the recipient of a supply of the product and who is not acquiring the product for the purpose of supplying it for consideration;

“sales aid” of a person who is a direct seller or a distributor of a direct seller means

(1)  property, other than an exclusive product of the direct seller, that is a customized business form or a sample, demonstration kit, promotional or instructional item, catalogue or other movable property acquired, manufactured or produced by the person for sale to assist in the distribution, promotion or sale of exclusive products of the direct seller, but does not include property that is sold, or held for sale, by the person to an independent sales contractor of the direct seller who is acquiring the property for use as capital property; and

(2)  the service of shipping or handling, or processing an order for, either property included in paragraph 1 or an exclusive product of the direct seller;

“suggested retail price” at any time of an exclusive product of a direct seller means the lowest price published by the direct seller applicable to supplies of the product made at that time to purchasers and includes the duties, fees and taxes described in section 52, but does not include tax payable under this Title and duties, fees and taxes prescribed for the purposes of the second paragraph of section 52.

1994, c. 22, s. 519; 1995, c. 63, s. 387; 2001, c. 53, s. 319.

1995-12-15

297.1. For the purposes of this division,

“direct seller” means a person who sells exclusive products of the person to independant sales contractors of the person;

“distributor” of a direct seller means a person who is an independent sales contractor of the direct seller and who, in the course of the contractor’s business, sells some or all of the exclusive products of the direct seller acquired by the contractor to other independent sales contractors of the direct seller;

“exclusive product” of a direct seller means movable property that is acquired, manufactured or produced by the direct seller for sale, in the ordinary course of a business of the direct seller, to an independent sales contractor of the direct seller, with the expectation that the property would be ultimately sold, otherwise than as used corporeal movable property, by an independent sales contractor of the direct seller, in the ordinary course of a business of the contractor, for consideration to a person other than an independant sales contractor;

“independent sales contractor” of a direct seller means a person, other than a mandatary or employee of the direct seller or of a distributor of the direct seller, who

(1)  has a contractual right to purchase exclusive products of the direct seller from the direct seller or from a distributor of the direct seller;

(2)  purchases exclusive products of the direct seller for the purpose of resale to another independent sales contractor of the direct seller or to a purchaser; and

(3)  does not solicit, negotiate or enter into contracts for the sale of exclusive products of the direct seller to purchasers primarily at a fixed place of business of the person other than a private residence;

“purchaser” of an exclusive product of a direct seller means a person who is the recipient of a supply of the product and who is not acquiring the product for the purpose of supplying it for consideration;

“sales aid” of a person who is a direct seller or a distributor of a direct seller means a customized business form or a sample, demonstration kit, promotional or instructional item, catalogue or other movable property that is acquired, manufactured or produced by the person for sale to assist in the distribution, promotion or sale of exclusive products of the direct seller, but does not include an exclusive product of the direct seller or property that is sold, or held for sale, by the person to an independent sales contractor of the direct seller who is acquiring the property for use as capital property;

“suggested retail price” at any time of an exclusive product of a direct seller means the lowest price published by the direct seller applicable to supplies of the product made at that time to purchasers and includes the duties, fees and taxes described in section 52, but does not include tax payable under this title and duties, fees and taxes prescribed for the purposes of the second paragraph of section 52.

1994, c. 22, s. 519; 1995, c. 63, s. 387.

1994-06-17

297.1. For the purposes of this division,

“collection officer” means a direct seller or a distributor of the direct seller;

“direct seller” means a person who sells exclusive products of the person to independant sales contractors of the person;

“distributor” of a direct seller means a person who is an independent sales contractor of the direct seller and who, in the course of the contractor’s business, sells some or all of the exclusive products of the direct seller acquired by the contractor to other independent sales contractors of the direct seller;

“exclusive product” of a direct seller means movable property that is acquired, manufactured or produced by the direct seller for sale, in the ordinary course of a business of the direct seller, to an independent sales contractor of the direct seller, with the expectation that the property would be ultimately sold, otherwise than as used corporeal movable property, by an independent sales contractor of the direct seller, in the ordinary course of a business of the contractor, for consideration to a person other than an independant sales contractor;

“independent sales contractor” of a direct seller means a person, other than a mandatary or employee of the direct seller or of a distributor of the direct seller, who

(1)  has a contractual right to purchase exclusive products of the direct seller from the direct seller or from a distributor of the direct seller;

(2)  purchases exclusive products of the direct seller for the purpose of resale to another independent sales contractor of the direct seller or to a purchaser; and

(3)  does not solicit, negotiate or enter into contracts for the sale of exclusive products of the direct seller to purchasers primarily at a fixed place of business of the person other than a private residence;

“purchaser” of an exclusive product of a direct seller means a person who is the recipient of a supply of the product and who is not acquiring the product for the purpose of supplying it for consideration;

“sales aid” of a person who is a direct seller or a distributor of a direct seller means a customized business form or a sample, demonstration kit, promotional or instructional item, catalogue or other movable property that is acquired, manufactured or produced by the person for sale to assist in the distribution, promotion or sale of exclusive products of the direct seller, but does not include an exclusive product of the direct seller or property that is sold, or held for sale, by the person to an independent sales contractor of the direct seller who is acquiring the property for use as capital property;

“suggested retail price” at any time of an exclusive product of a direct seller means the lowest price published by the direct seller applicable to supplies of the product made at that time to purchasers and includes the duties, fees and taxes described in section 52, but does not include tax payable under this title and duties, fees and taxes prescribed for the purposes of the second paragraph of section 52.

1994, c. 22, s. 519.