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T-0.1 - Act respecting the Québec sales tax
Section 477.5.1
Disposition versions
477.5.1. Where a specified supply is made through a specified distribution platform by a specified supplier to a specified Québec consumer and where another person registered under Division II is a distribution platform operator in respect of the specified supply, then, for the purposes of this Title (except for sections 407 to 412 and 477.2 and subparagraph 5 of the first paragraph of section 477.4.3), the following rules apply:
(1) the specified supply is deemed to have been made by the other person and not by the specified supplier; and
(2) the other person is deemed not to have made a supply of services relating to the specified supply to the specified supplier.
