T-0.1 - Act respecting the Québec sales tax

Section 297.0.5 Disposition versions

2011-06-06

297.0.5. A person may file an application with the Minister in prescribed form containing prescribed information to have section 297.0.9 apply to the person and each of its sales representatives, beginning on the first day of a fiscal year of the person, if the person

(1)  is registered under Division I of Chapter VIII and is reasonably expected to be, throughout the fiscal year,

(a)  engaged exclusively in commercial activities, and

(b)  a qualifying network seller; and

(2)  files the application in the manner prescribed by the Minister before,

(a)  in the case of a person that has never made a supply of a select product of the person, the day in the fiscal year on which the person first makes a supply of a select product of the person, and

(b)  in any other case, the first day of the fiscal year.

2011, c. 6, s. 254.