T-0.1 - Act respecting the Québec sales tax

Section 324.12 Disposition versions

1997-12-19

324.12. Where a person acts as trustee of a trust,

(1)  anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person; and

(2)  notwithstanding paragraph 1, where the person is not an officer of the trust, the person is deemed to supply a service to the trust of acting as a trustee of the trust and any amount to which the person is entitled for acting in that capacity that is included, for the purposes of the Taxation Act (chapter I-3), in determining the person’s income or, where the person is an individual, the person’s income from a business, is deemed to be consideration for that supply.

1997, c. 85, s. 614.