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T-0.1 - Act respecting the Québec sales tax
Section 297.7.3
Disposition versions
297.7.3. Where a distributor of a direct seller has made a supply of an exclusive product of the direct seller in circumstances in which an amount was required under paragraph 4 of section 297.7.1 to be added in determining the net tax of the distributor and another independent sales contractor of the direct seller subsequently supplies the product to the distributor in a particular reporting period of the distributor, the following rules apply:
(1) the other contractor is deemed not to have supplied the product; and
(2) the distributor may deduct that amount, in determining the net tax of the distributor for the particular reporting period or for a subsequent reporting period, in a return under Chapter VIII filed by the distributor within four years after the day on or before which the return under Chapter VIII for the particular reporting period is required to be filed.
297.7.3. Where a distributor of a direct seller has made a supply of an exclusive product of the direct seller in circumstances in which an amount was required under paragraph 4 of section 297.7.1 to be added in determining the net tax of the distributor and another independent sales contractor of the direct seller subsequently supplies the product to the distributor in a particular reporting period of the distributor, the following rules apply:
(1) the other contractor is deemed not to have supplied the product; and
(2) the distributor may deduct that amount in determining the net tax of the distributor for the particular reporting period or for any subsequent period ending on or before the day that is four years after the day the particular reporting period ends.
