T-0.1 - Act respecting the Québec sales tax

Full text
350.9. Where an issuer makes a supply of a right of the issuer to a distributor of the issuer,
(1)  in the case of a taxable supply, tax is deemed not to be payable by the distributor in respect of the supply; and
(2)  the distributor is not entitled to any rebate under sections 400 to 402.0.2 in respect of the supply.
1994, c. 22, s. 556.