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T-0.1 - Act respecting the Québec sales tax
Section 297.8
Disposition versions
297.8. (Repealed).
297.8. Where a direct seller has made a supply in the course of a commercial activity for consideration to an independent sales contractor with whom the direct seller was dealing at arm’s length and has filed a return accounting for, and remitted the amount provided for in section 297.2 in respect of, the supply as required under Division III of Chapter VIII, to the extent that it is established that the consideration and the amount have become in whole a bad debt, the direct seller may, in determining the net tax for the reporting period of the direct seller in which the bad debt is written off in the direct seller’s books of account or for a reporting period that ends within four years after the end of that period, deduct an amount equal to that amount.
