T-0.1 - Act respecting the Québec sales tax

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41.0.2. If a registrant acts as mandatary of a supplier in charging and collecting consideration and tax payable in respect of a supply made by the supplier but the registrant does not act as mandatary in making the supply, the registrant is deemed to have acted as mandatary of the supplier in making the supply for the purposes of
(1)  section 41.0.1; and
(2)  if an election under section 41.0.1 is made in respect of the supply, any other provision that refers to a supply in respect of which an election under that section has been made.
2009, c. 5, s. 598.