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T-0.1 - Act respecting the Québec sales tax

Section 350.13
Disposition versions

Full text
350.13. For the purposes of this division,
“original supplier” of corporeal movable property or a service means a person who makes a taxable supply of the property or service to another person who, in turn, supplies the property or service by way of a pass-through supply;
“pass-through supply” means a taxable supply of corporeal movable property or a service made by a person for consideration that is equal to the consideration paid or payable by the person to the supplier who supplied the property or service to the person;
“ultimate recipient” means a recipient of a pass-through supply.
1994, c. 22, s. 556; 1995, c. 63, s. 423.
350.13. For the purposes of this division,
“original supplier” of corporeal movable property or a service means a person who makes a non-taxable supply of the property or service to another person who, in turn, supplies the property or service by way of a pass-through supply;
“pass-through supply” means a taxable or non-taxable supply of corporeal movable property or a service made by a person for consideration that is equal to the consideration paid or payable by the person to the supplier who supplied the property or service to the person;
“ultimate recipient” means a recipient of a pass-through supply.
1994, c. 22, s. 556.
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