T-0.1 - Act respecting the Québec sales tax

Section 297.0.25 Disposition versions

2011-06-06

297.0.25. If a network seller that is a registrant is granted an approval under subsection 5 of section 178 of the Excise Tax Act (R.S.C. 1985, c. E-15), the following rules apply:

(1)  the network seller is not required to file an application under section 297.0.5;

(2)  the network seller is deemed to have been granted an approval under section 297.0.7 and the time or day on which the approval becomes effective is the same as the time or day on which the approval granted under subsection 5 of section 178 of that Act becomes effective; and

(3)  the approval deemed to have been granted to the network seller under section 297.0.7 is deemed

(a)  to have been revoked on the day on which revocation of the approval granted under subsection 5 of section 178 of that Act becomes effective and the revocation is deemed to be in effect on that day, and

(b)  to have ceased to have effect on the day on which the approval referred to in subparagraph a ceased to have effect.

The Minister may require to be informed by the network seller in the manner prescribed by the Minister in prescribed form containing prescribed information, and within the time determined by the Minister, of an approval granted under subsection 5 of section 178 of that Act, of a revocation of that approval or of the fact that an approval has ceased to have effect, or require the network seller to send notice of an approval or of its revocation to the Minister.

2011, c. 6, s. 254.