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T-0.1 - Act respecting the Québec sales tax
Section 297.11
Disposition versions
297.11. Where, at any time when an approval granted by the Minister under section 297.1.3 in respect of a direct seller is in effect, an independent sales contractor of the direct seller, who is not a distributor in respect of whom an approval granted under section 297.1.4 is in effect at that time or becomes effective after that time, makes a supply of property to a person as consideration for the supply by the person of a service of acting as a host at an occasion that is organized for the purpose of the distribution, promotion or sale by the contractor of exclusive products of the direct seller, the person is deemed not to have made a supply of the service and the service is deemed not to be consideration for a supply.
297.11. Where an independent sales contractor of the direct seller makes a supply of property to a person as consideration for the supply by the person of a service of acting as a host at an occasion that is organized for the purpose of the distribution, promotion or sale by the contractor of exclusive products of the direct seller, the person is deemed not to have made a supply of the service and the service is deemed not to be consideration for a supply.
