T-0.1 - Act respecting the Québec sales tax

Section 38 Disposition versions

1994-06-17

38. (Repealed).

1991, c. 67, s. 38; 1994, c. 22, s. 385.

1992-07-01

38. Except for the purposes of sections 294 to 297, where a prescribed registrant, acting in the course of a commercial activity, makes a supply on behalf of another person of incorporeal movable property in respect of a product of an author, performing artist, painter, sculptor or other artist,

(1)  the other person 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 other person of a service in relation to the supply to the recipient.

1991, c. 67, s. 38.