T-0.1 - Act respecting the Québec sales tax

Section 297.1.11 Disposition versions

1997-05-22

297.1.11. Where a direct seller and a distributor of the direct seller who are registrants have been granted approval under subsection 4 of section 178.2 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), the following rules apply:

(1)  the direct seller and the distributor are not required to file a joint application under section 297.1.2;

(2)  the direct seller and the distributor are deemed to have been granted an approval under section 297.1.4 which becomes effective on the day on which the approval granted under subsection 4 of section 178.2 of that Act becomes effective; and

(3)  the approval deemed to have been granted to the direct seller and the distributor under section 297.1.4 is deemed

(a)  to have been revoked on the day on which the approval granted under subsection 4 of section 178.2 of that Act becomes effective and the revocation is deemed to be in effect on that day, and

(b)  to have ceased to have effect on the day on which the approval referred to in subparagraph a ceased to have effect.

The Minister may require to be informed by the direct seller or the distributor in the manner prescribed by the Minister in prescribed form containing prescribed information, and within the time determined by the Minister, of an approval granted under subsection 4 of section 178.2 of that Act, of a revocation of that approval or of the fact that an approval has ceased to have effect, or require the direct seller or the distributor to send notice of an approval or of its revocation to the Minister.

1997, c. 14, s. 340.