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T-0.1 - Act respecting the Québec sales tax

Section 350.23.13
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350.23.13. The Minister may not grant to a person, if an authorization granted to the person under section 350.23.7 is revoked effective on a day, another authorization under that section that becomes effective before,
(1)  if the authorization was revoked in circumstances described in paragraph 1 of section 350.23.10, the day that is two years after the day of the revocation; and
(2)  in any other case, the first day of the second fiscal year of the person that begins after the day of the revocation.
2003, c. 2, s. 335.
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