T-0.1 - Act respecting the Québec sales tax

Section 297.0.19 Disposition versions

2011-06-06

297.0.19. A taxable supply of a sales aid of a particular sales representative of a network seller made in Québec by way of sale to another sales representative of the network seller is deemed not to be a supply if

(1)  the consideration for the taxable supply becomes payable at any time after the day on which an approval granted under section 297.0.7 ceases to have effect as a consequence of a revocation under section 297.0.13 or 297.0.14;

(2)  at the time the consideration becomes payable, the particular sales representative

(a)  has not been notified of the revocation by the network seller, as required under paragraph 2 of section 297.0.15, or by the Minister, and

(b)  neither knows, nor ought to know, that the approval ceased to have effect; and

(3)  an amount has not been charged or collected as or on account of tax in respect of the taxable supply.

2011, c. 6, s. 254.