T-0.1 - Act respecting the Québec sales tax

Section 37 Disposition versions

1994-06-17

37. (Repealed).

1991, c. 67, s. 37; 1994, c. 22, s. 385.

1992-07-01

37. Where at any time a registrant, acting in the course of a commercial activity, makes a supply of movable property on behalf of a person who is not a registrant (in this section referred to as the “vendor”) to a recipient and does not disclose to the recipient in writing that he is acting on behalf of a person who is not a registrant,

(1)  the vendor is deemed not to have made the supply to the recipient;

(2)  the registrant is deemed to have made the supply to the recipient; and

(3)  the registrant is deemed not to have made a supply to the vendor of a service in relation to the supply to the recipient.

1991, c. 67, s. 37.