T-0.1 - Act respecting the Québec sales tax

Section 327.2.2 Disposition versions

2021-06-29

327.2.2. The second paragraph of section 327.1 does not apply to a taxable supply referred to in subparagraph 1 where

(1)  subparagraphs 1 to 3 of the first paragraph of section 327.1 apply to a taxable supply in respect of particular corporeal movable property that is made by a registrant and is referred to in any of subparagraphs a to c of subparagraph 1 of the first paragraph of section 327.1;

(2)  the transfer referred to in subparagraph 2 of the first paragraph of section 327.1 of physical possession of the particular property is to a person (in this section referred to as the “consignee”) that is acquiring physical possession of the particular property as the recipient of a taxable supply made by way of sale of the particular property that

(a)  is deemed under section 477.18.4 to have been made by a distribution platform operator, and

(b)  would, but for section 477.18.4, be made by a non-resident person;

(3)  the distribution platform operator is registered under Division I of Chapter VIII; and

(4)  the non-resident person gives to the registrant, and the registrant retains, a certificate that

(a)  acknowledges that the consignee acquired physical possession of the particular property as the recipient of a taxable supply and that the distribution platform operator is required to collect tax in respect of that taxable supply, and

(b)  states the distribution platform operator’s name and registration number assigned under section 415 or 415.0.6.

Where the first paragraph applies, the taxable supply referred to in subparagraph 1 of that paragraph is deemed to have been made outside Québec.

2021, c. 18, s. 186.