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 the network seller and each of its sales representatives ceases to have effect as a consequence of a revocation on the basis of any of paragraphs (11)(a) to (c); (b) the approval could not have been revoked on the basis of paragraph (11)(d) or (e) and would not have otherwise been revoked under subsection (12); (c) at the time the network commission becomes payable, the sales representative (i) has not been notified of the revocation by the network seller, as required under paragraph (13)(b), or by the Minister, and (ii) neither knows, nor ought to know, that the approval ceased to have effect; and (d) an amount has not been charged or collected as or on account of tax in respect of the taxable supply. Failure to notify on revocation (15) Subsection (16) applies if the following conditions are satisfied: (a) the consideration for a taxable supply (other than a zero-rated supply) of a service made in Canada by a sales representative of a network seller is a network commission that becomes payable by the network seller to the sales representative at any time after an approval granted under subsection (5) in respect of the network seller and each of its sales representatives ceases to have effect as a consequence of a revocation under subsection (11) or (12); (b) the approval was, or could at any time otherwise have been, revoked on the basis of paragraph (11)(d) or (e) or was, or would at any time otherwise have been, revoked under subsection (12); (c) at the time the network commission becomes payable, the sales representative (i) has not been notified of the revocation by the network seller, as required under paragraph (13)(b), or by the Minister, and (ii) neither knows, nor ought to know, that the approval ceased to have effect; and (d) an amount has not been charged or collected as or on account of tax in respect of the taxable supply. Failure to notify on revocation (16) If the conditions described in paragraphs (15)(a) to (d) are satisfied, the following rules apply for the purposes of this Part: (a) section 166 shall not apply in respect of the taxable supply described in paragraph (15)(a); (b) tax that becomes payable or that would, in the absence of section 166, become payable in respect of the taxable supply shall not be included in determining the net tax of the sales representative referred to in paragraph (15)(a); and (c) the consideration for the taxable supply shall not, in determining whether the sales representative is a small supplier, be included in the total referred to in paragraph 148(1)(a) or (2)(a). Sales aids on revocation (17) For the purposes of this Part, a taxable supply of a sales aid of a particular sales representative of a network seller made in Canada by way of sale to another sales representative of the network seller is deemed not to be a supply if (a) the consideration for the taxable supply becomes payable at any time after an approval granted under subsection (5) in respect of the network seller and each of its sales representatives ceases to have effect as a consequence of a revocation under subsection (11) or (12); (b) at the time the consideration becomes payable, the particular sales representative (i) has not been notified of the revocation by the network seller, as required under paragraph (13)(b), or by the Minister, and (ii) neither knows, nor ought to know, that the approval ceased to have effect; and (c) an amount has not been charged or collected as or on account of tax in respect of the taxable supply. Restriction on input tax credits (18) If (a) a registrant that is a network seller in respect of which an approval granted under subsection (5) is in effect acquires or imports property (other than a select product of the network seller) or a service or brings it into a participating province for supply to a sales representative of the network seller or an individual related to the sales representative, (b) tax becomes payable in respect of the acquisition, importation or bringin