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T-0.1 - Act respecting the Québec sales tax
Section 477.5.5
Disposition versions
477.5.5. Where a designated qualifying corporeal movable property supply or a qualifying corporeal movable property supply is made through a specified distribution platform by a specified supplier to a specified Québec consumer and where another person that is registered under Division II is a distribution platform operator in respect of the supply of the property, then, for the purposes of this Title (except for sections 407 to 412 and 477.2 and subparagraph 6 of the first paragraph of section 477.4.3), the following rules apply:
(1) the supply of the property is deemed to have been made by the other person and not by the specified supplier;
(2) sections 22.7, 22.9 and 23 do not apply in respect of the supply of the property and the supply is deemed to have been made in Québec; and
(3) the other person is deemed not to have made a supply of services relating to the supply of the property to the specified supplier.
