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T-0.1 - Act respecting the Québec sales tax
Section 350.23.11
Disposition versions
350.23.11. Subject to section 350.23.10, an authorization granted to a person under section 350.23.7 is deemed to have been revoked effective on the day after the last day of a fiscal year of the person, if
(1) the person engaged in the substantial alteration of property in that fiscal year;
(2) the person’s percentage value added attributable to non-basic services in respect of customers’ goods for the fiscal year exceeds 10% and the person’s percentage total value added in respect of customers’ goods for the fiscal year exceeds 20%; or
(3) the person’s shipping revenue percentage for the fiscal year is less than 80%.
