T-0.1 - Act respecting the Québec sales tax

Section 407 Disposition versions

1995-12-15

407. Every person who makes a taxable supply in Québec in the course of a commercial activity engaged in by the person in Québec is required to be registered, except where

(1)  the person is a small supplier;

(2)  the only commercial activity of the person is making supplies of immovables by way of sale otherwise than in the course of a business; or

(3)  the person is not resident in Québec and does not carry on any business in Québec;

(4)  (paragraph repealed).

1991, c. 67, s. 407; 1994, c. 22, s. 588; 1995, c. 63, s. 446.

1994-06-17

407. Every person who makes a taxable or non-taxable supply in Québec in the course of a commecial activity engaged in by the person in Québec is required to be registered except where

(1)  the person is a small supplier;

(2)  the only commercial activity of the person is making supplies of immovables by way of sale otherwise than in the course of a business;

(3)  the person is not resident in Québec and does not carry on any business in Québec; or

(4)  the person is an independant sales contractor of a direct seller and the only business operated by the person consists in selling exclusive products of the direct seller to another independent sales contractor of the direct seller or to a purchaser.

For the purposes of subparagraph 4 of the first paragraph, “purchaser”, “direct seller”, “independent sales contractor” and “exclusive product” have the meaning assigned to them by section 297.1.

1991, c. 67, s. 407; 1994, c. 22, s. 588.

1992-07-01

407. Every person who is engaged in a commercial activity in Québec shall, before the day the person first makes, otherwise than as a small supplier, a taxable or non-taxable supply in Québec in the course of that activity, apply to the Minister to be registered.

The following persons are not required to apply for registration pursuant to the first paragraph:

(1)  a person who is a small supplier;

(2)  a person whose only commercial activity is making supplies of immovables by way of sale otherwise than in the course of a business; and

(3)  a non-resident person who does not carry on any business in Québec.

1991, c. 67, s. 407.