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A-6.002 - Tax Administration Act
Section 17.5.1
Disposition versions
17.5.1. The Minister may also suspend or revoke the registration certificate of or refuse to issue a registration certificate to any person who, at the time the person files an application for registration, is not dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with another person who carries on a similar commercial activity where the other person’s registration certificate has been revoked or where the other person is under an injunction ordering the cessation of the activity, unless proof is given to the Minister that the person’s commercial activity does not constitute a continuation of the other person’s commercial activity.
17.5.1. The Minister may also suspend or revoke the registration certificate of or refuse to issue a registration certificate to any person who, at the time the person files an application for registration, is not dealing at arm’s length with another person who carries on a similar commercial activity where the other person’s registration certificate has been revoked or where the other person is under an injunction ordering the cessation of the activity, unless proof is given to the Minister that the person’s commercial activity does not constitute a continuation of the other person’s commercial activity.
