T-0.1 - Act respecting the Québec sales tax

Section 297.0.16 Disposition versions

2011-06-06

297.0.16. A taxable supply (other than a zero-rated supply) of a service made in Québec by a sales representative of a network seller is deemed not to be a supply if

(1)  the consideration for the taxable supply is a network commission that becomes payable by the network seller to the sales representative 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 on the basis of any of paragraphs 1 to 3 of section 297.0.13;

(2)  the approval could not have been revoked on the basis of paragraph 4 or 5 of section 297.0.13 and would not have otherwise been revoked under section 297.0.14;

(3)  at the time the network commission becomes payable, the 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

(4)  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.