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T-0.1 - Act respecting the Québec sales tax

Section 408
Disposition versions

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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.
408. Notwithstanding section 407 and subject to subparagraph i of subparagraph b of subparagraph 2 of the first paragraph of section 411, 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.
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.
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