T-0.1 - Act respecting the Québec sales tax

Section 350.14 Disposition versions

1994-06-17

350.14. A particular person may apply to the Minister, in prescribed form containing prescribed information and filed with and as prescribed by the Minister, to be designated as a buyer where

(1)  all or substantially all of the supplies of property and services made by the particular person in the ordinary course of the particular person’s business are pass-through supplies;

(2)  in respect of each pass-through supply of corporeal movable property or a service made by the particular person, the original supplier of the property or service causes physical possession of the property to be transferred to, or renders the service to, the ultimate recipient, or to another person on behalf of the ultimate recipient, and not to the particular person; and

(3)  in respect of each pass-through supply of corporeal movable property or a service made by the particular person, the ultimate recipient pays, on behalf of the particular person, to the original supplier of the property or service, the amount payable by the particular person to the original supplier as consideration for the property or service.

1994, c. 22, s. 556.