408. Notwithstanding section 407, a person who is a small supplier who, at any time, applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) shall, at that time, apply to the Minister for registration.
1991, c. 67, s. 408; 1997, c. 85, s. 677; 2004, c. 21, s. 533.