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T-0.1 - Act respecting the Québec sales tax
Section 427.6
Disposition versions
427.6. The Minister may revoke, as of a particular day, an authorization granted under section 427.3 to a registrant where
(1) the registrant fails to comply with any condition attached to the authorization or any provision of this Title; or
(2) it can reasonably be expected that the requirements of paragraphs 1 and 2 of section 427.3 would not be met if the period referred to in paragraph 1 of that section commenced on that particular day.
Where the Minister revokes the authorization, the Minister shall notify the registrant in writing of the revocation and the effective date of the revocation.
