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A-6.002 - Tax Administration Act

Section 17.9
Disposition versions

Full text
17.9. The revocation of a registration certificate or permit issued under a fiscal law, of a registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax (chapter T-0.1) or of a certificate issued under section 492.2 of the Act respecting the Québec sales tax or section 26.1 of the Fuel Tax Act (chapter T-1) is effective from the date of notification of the decision to the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b to c and j to p of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from notification to the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be notified by personal service or by registered mail.
A judge of the Court of Québec may authorize a mode of notification different from those provided for in the third paragraph.
The holder shall return the registration certificate, permit or certificate to the Minister immediately after being notified.
1993, c. 79, s. 38; 1998, c. 16, s. 269; 2000, c. 25, s. 5; 2010, c. 5, s. 199; 2011, c. 34, s. 3; I.N. 2016-01-01 (NCCP); 2018, c. 18, s. 66; 2021, c. 14, s. 3; 2024, c. 11, s. 5.
17.9. The revocation of a registration certificate or permit issued under a fiscal law, of a registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax (chapter T-0.1) or of a certificate issued under section 26.1 of the Fuel Tax Act (chapter T-1), is effective from the date of notification of the decision to the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b to c and j to p of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from notification to the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be notified by personal service or by registered mail.
A judge of the Court of Québec may authorize a mode of notification different from those provided for in the third paragraph.
The holder shall return the registration certificate, permit or certificate to the Minister immediately after being notified.
1993, c. 79, s. 38; 1998, c. 16, s. 269; 2000, c. 25, s. 5; 2010, c. 5, s. 199; 2011, c. 34, s. 3; I.N. 2016-01-01 (NCCP); 2018, c. 18, s. 66; 2021, c. 14, s. 3.
17.9. The revocation of a registration certificate or permit issued under a fiscal law, of a registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax (chapter T-0.1) or of a certificate issued under section 26.1 of the Fuel Tax Act (chapter T-1), is effective from the date of notification of the decision to the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b, c and j to p of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from notification to the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be notified by personal service or by registered mail.
A judge of the Court of Québec may authorize a mode of notification different from those provided for in the third paragraph.
The holder shall return the registration certificate, permit or certificate to the Minister immediately after being notified.
1993, c. 79, s. 38; 1998, c. 16, s. 269; 2000, c. 25, s. 5; 2010, c. 5, s. 199; 2011, c. 34, s. 3; I.N. 2016-01-01 (NCCP); 2018, c. 18, s. 66.
17.9. The revocation of a registration certificate or permit issued under a fiscal law, of a registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax (chapter T-0.1) or of a certificate issued under section 26.1 of the Fuel Tax Act (chapter T-1), is effective from the date of notification of the decision to the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b, c and j to p of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from notification to the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be notified by personal service or by registered mail.
A judge of the Court of Québec may authorize a mode of notification different from those provided for in the third paragraph.
The holder shall return the registration certificate, permit or certificate to the Minister immediately after being notified.
1993, c. 79, s. 38; 1998, c. 16, s. 269; 2000, c. 25, s. 5; 2010, c. 5, s. 199; 2011, c. 34, s. 3; I.N. 2016-01-01 (NCCP); 2018, c. 18, s. 66.
See S.Q. 2018, c. 18, s. 135, par. (3).
17.9. The revocation of a registration certificate or permit issued under a fiscal law, or the revocation of a certificate issued under section 26.1 of the Fuel Tax Act (chapter T-1), is effective from the date of notification of the decision to the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b, c and j to p of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from notification to the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be notified by personal service or by registered mail.
A judge of the Court of Québec may authorize a mode of notification different from those provided for in the third paragraph.
The holder shall return the registration certificate, permit or certificate to the Minister immediately after being notified.
1993, c. 79, s. 38; 1998, c. 16, s. 269; 2000, c. 25, s. 5; 2010, c. 5, s. 199; 2011, c. 34, s. 3; I.N. 2016-01-01 (NCCP).
17.9. The revocation of a registration certificate or permit issued under a fiscal law, or the revocation of a certificate issued under section 26.1 of the Fuel Tax Act (chapter T-1), is effective from the date of service of the decision upon the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b, c and j to p of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from service upon the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be served by personal service or by registered mail.
A judge of the Court of Québec may authorize a mode of service different from those provided for in the third paragraph.
The holder shall return the registration certificate, permit or certificate to the Minister immediately after being served.
1993, c. 79, s. 38; 1998, c. 16, s. 269; 2000, c. 25, s. 5; 2010, c. 5, s. 199; 2011, c. 34, s. 3.
17.9. The revocation of a registration certificate or permit issued under a fiscal law is effective from the date of service of the decision upon the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b, c and j to p of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from service upon the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be served by personal service or by registered mail.
A judge of the Court of Québec may authorize a mode of service different from those provided for in the third paragraph.
The holder shall return his certificate or permit to the Minister immediately after being served.
1993, c. 79, s. 38; 1998, c. 16, s. 269; 2000, c. 25, s. 5; 2010, c. 5, s. 199.
17.9. The revocation of a registration certificate or permit issued under a fiscal law is effective from the date of service of the decision upon the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b, c and j to o of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from service upon the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be served by personal service or by registered mail.
A judge of the Court of Québec may authorize a mode of service different from those provided for in the third paragraph.
The holder shall return his certificate or permit to the Minister immediately after being served.
1993, c. 79, s. 38; 1998, c. 16, s. 269; 2000, c. 25, s. 5.
17.9. The revocation of a registration certificate or permit issued under a fiscal law is effective from the date of service of the decision upon the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b and c of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from service upon the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be served by personal service or by registered mail.
A judge of the Court of Québec may authorize a mode of service different from those provided for in the third paragraph.
The holder shall return his certificate or permit to the Minister immediately after being served.
1993, c. 79, s. 38; 1998, c. 16, s. 269.
17.9. The revocation of a registration certificate or permit issued under a fiscal law is effective from the date of service of the decision upon the holder.
Notwithstanding the first paragraph, in the cases described in subparagraphs b and c of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from service upon the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.
In all cases, the decision to revoke shall be served by personal service or by registered or certified mail.
A judge of the Court of Québec may authorize a mode of service different from those provided for in the third paragraph.
The holder shall return his certificate or permit to the Minister immediately after being served.
1993, c. 79, s. 38.
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