T-0.1 - Act respecting the Québec sales tax

Section 416.1 Disposition versions

1995-12-15

416.1. The Minister shall, after giving a person reasonable notice,

(1)  cancel the person’s registration where

(a)  the person is not required to be registered under this Title, and

(b)  the person is not registered under section 240 of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);

(2)  vary the person’s registration so that the registration apply only in respect of the taxi business of the person, the retail sale of tobacco or the supply of alcoholic beverages by the person where

(a)  the present registration of the person applies to an activity other than an activity in respect of which the person is required to be registered, and

(b)  the person is not registered under section 240 of Part IX of the Excise Tax Act in respect of that other activity.

Section 209 or paragraph 1 of section 210.4, as the case may be, does not apply in respect of a cancellation or variation of registration provided for in subparagraphs 1 and 2 of the first paragraph.

The first paragraph does not apply where the person applies to the Minister of National Revenue for registration or for a variation of registration under subsection 3.1 of section 240 of the Excise Tax Act in respect of an activity other than an activity in respect of which the person is required to be registered and such registration or variation of registration is effective before the time the cancellation or variation provided for in the first paragraph becomes effective.

1995, c. 63, s. 452.