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T-0.1 - Act respecting the Québec sales tax
Section 541.30
Disposition versions
541.30. Every person required to register under section 541.28 shall apply to the Minister for registration before the day on which the person is first required to collect the tax, the amount referred to in the second paragraph of section 541.25 or the particular amount, as the case may be.
For the purposes of the first paragraph and section 541.28, sections 412, 415 and 415.0.4 to 415.0.6 apply, with the necessary modifications.
Despite the second paragraph, in the case of a person operating a digital accommodation platform, the second paragraph of section 415 is to be read without reference to “shall be kept at the principal establishment of its holder in Québec and”.
541.30. Every person required to register under section 541.28 shall apply to the Minister for registration before the day on which the person is first required to collect the tax, the amount referred to in the second paragraph of section 541.25 or the particular amount, as the case may be.
For the purposes of the first paragraph and section 541.28, sections 412, 415 and 415.0.4 to 415.0.6 apply, with the necessary modifications.
541.30. Every person required to register under section 541.28 shall apply to the Minister for registration before the day on which the person is first required to collect the tax or the amount referred to in the second paragraph of section 541.25.
For the purposes of the first paragraph and section 541.28, sections 412, 415 and 415.0.4 to 415.0.6 apply, with the necessary modifications.
541.30. Every person required under section 541.28 to be registered shall file an application for registration with the Minister before the day on which the person is first required to collect the tax.
For the purposes of this Title, sections 412, 415 and 415.0.4 to 415.0.6 apply, with the necessary modifications.
541.30. Every person required under section 541.28 to be registered shall file an application for registration with the Minister before the day on which the person is first required to collect the tax.
Sections 412 and 415 apply, with the necessary modifications, to the application for registration.
