T-0.1 - Act respecting the Québec sales tax

Section 350.56.3 Disposition versions

2015-04-21

350.56.3. The Minister may suspend, revoke or refuse to issue the authorization required under section 350.56.1 to any person who

(1)  has been found guilty of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been found guilty of such an offence within the preceding five years;

(2)  is controlled by a person who has been found guilty of an offence against a fiscal law within the preceding five years or is controlled by a person one of whose directors or senior officers has been found guilty of such an offence within the preceding five years;

(3)  has failed to keep registers or supporting documents in accordance with subsection 1 of section 34 of the Tax Administration Act (chapter A-6.002);

(4)  fails to comply with a direction or order of the Minister under section 34 or 35 of the Tax Administration Act;

(5)  has contravened section 34.1 or 34.2 of the Tax Administration Act;

(6)  has failed to preserve registers or supporting documents in accordance with sections 35.1 to 35.5 of the Tax Administration Act; or

(7)  has failed to meet any other prescribed requirement.

In the cases provided for in subparagraphs 2 to 6 of the first paragraph, the Minister may not revoke the authorization without having first suspended it.

The Minister may also, when the public interest so requires, suspend, revoke or refuse to issue an authorization required under section 350.56.1, in particular if the person fails to meet the high standards of integrity that the public is entitled to expect from a person holding such authorization.

2015, c. 8, s. 153.