T-0.1 - Act respecting the Québec sales tax

Section 41.2 Disposition versions

1997-12-19

41.2. Where a registrant (in this section referred to as the “auctioneer”), acting as auctioneer and mandatary for another person (in this section referred to as the “mandator”) in the course of a commercial activity of the auctioneer, makes, on behalf of the mandator, a supply by auction of movable corporeal property to a recipient, the supply is deemed to be a taxable supply made by the auctioneer and not by the mandator, and the auctioneer is deemed, except for the purposes of section 327.7, not to have made a supply to the mandator of a service relating to the supply of the property to the recipient.

1994, c. 22, s. 388; 1995, c. 63, s. 316; 1997, c. 85, s. 439.

1995-12-15

41.2. Where a registrant (in this section referred to as the “auctioneer”), acting as auctioneer and mandatary for another person (in this section referred to as the “mandator”) in the course of a commercial activity of the auctioneer, makes, on behalf of the mandator, a supply by auction of movable property or, where the mandator is a registrant, a taxable supply by auction of an immovable or a service, the following rules apply:

(1)  the supply is deemed to have been made by the auctioneer and not by the mandator; and

(2)  where at one or more times the auctioneer remits to, or credits in favour of, the mandator an amount in respect of the supply to the recipient, the mandator is deemed to have made a supply of the property or service to the auctioneer, and the auctioneer is deemed to have received that supply from the mandator, for consideration, paid at the earliest of those times, equal to

(a)  where tax is not payable in respect of the supply deemed to have been made by the mandator, the total of the consideration for the supply to the recipient and of the tax payable by the recipient in respect of that supply, and

(b)  in any other case, the consideration for the supply to the recipient.

1994, c. 22, s. 388; 1995, c. 63, s. 316.

1994-06-17

41.2. Where a registrant (in this section referred to as the “auctioneer”), acting as auctioneer and mandatary for another person (in this section referred to as the “mandator”) in the course of a commercial activity of the auctioneer, makes, on behalf of the mandator, a supply by auction, other than a non-taxable supply, of movable property, in the case where the mandator is not required to collect tax in respect of the supply, the following rules apply:

(1)  the supply is deemed to have been made by the auctioneer and not by the mandator; and

(2)  where at one or more times the auctioneer remits to, or credits in favour of, the mandator an amount on account of the supply to the recipient, the mandator is deemed to have made the supply of the property to the auctioneer, and the auctioneer is deemed to have received that supply from the mandator, for consideration, paid at the earliest of those times, equal to the total of the consideration for the supply to the recipient and of the tax payable by the recipient in respect of that supply.

1994, c. 22, s. 388.