Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 350.21
Disposition versions

Full text
350.21. (Repealed).
1994, c. 22, s. 556; 1997, c. 3, s. 125; 2005, c. 1, s. 356.
350.21. The Minister may, after giving a person to whom an entry certificate has been issued reasonable written notice, revoke the entry certificate of the person if
(1)  the person fails to comply with any condition attached to the certificate or any provision of section 17 or of this division;
(2)  the Minister determines that the certificate is no longer required for the purposes for which it was issued, or for the purposes of section 17 or of this division; or
(3)  it can reasonably be expected that the person will no longer be bringing into Québec goods of a class in respect of which the certificate was issued in circumstances in which the goods would be referred to in section 81.
Where the Minister revokes the entry certificate of a person, the Minister shall notify the person in writing of the revocation and the effective date of the revocation.
1994, c. 22, s. 556; 1997, c. 3, s. 125.
350.21. The Minister may, after giving a person to whom an entry certificate has been issued reasonable written notice, cancel the entry certificate of the person if
(1)  the person fails to comply with any condition attached to the certificate or any provision of section 17 or of this division;
(2)  the Minister determines that the certificate is no longer required for the purposes for which it was issued, or for the purposes of section 17 or of this division; or
(3)  it can reasonably be expected that the person will no longer be bringing into Québec goods of a class in respect of which the certificate was issued in circumstances in which the goods would be referred to in section 81.
Where the Minister cancels the entry certificate of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation.
1994, c. 22, s. 556.
© Gouvernement du Québec