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T-0.1 - Act respecting the Québec sales tax

Section 41.6
Disposition versions

Full text
41.6. Except for sections 294 to 297, 462 and 462.1, 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, the following rules apply:
(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.
1994, c. 22, s. 388; 1997, c. 85, s. 442.
41.6. Except for 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, the following rules apply:
(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.
1994, c. 22, s. 388.
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