Ministère de l'Emploi et de la Solidarité sociale
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T-0.1 - Act respecting the Québec sales tax

Section 410.1
Disposition versions

Full text
410.1. A person required under any of sections 407 to 407.6 and 407.7 to be registered shall apply to the Minister for registration before
(1)  in the case of a person required under section 407.1 to be registered in respect of a taxi business, the day the person first makes a taxable supply in Québec in the course of that business;
(1.1)  in the case of a person required under section 407.2 to be registered in respect of the retail sale of tobacco, the day the person first engages in the retail sale of tobacco;
(1.2)  in the case of a person required under section 407.3 to be registered in respect of the supply of alcoholic beverages, the day the person first makes a taxable supply of alcoholic beverages in Québec;
(1.3)  in the case of a person required under section 407.4 to be registered in respect of the retail sale of fuel, the day the person first makes a retail sale of fuel in Québec;
(1.4)  in the case of a person required under section 407.5 to be registered in respect of the retail sale of new tires or the sale of road vehicles or the retail leasing of new tires or the long term leasing of road vehicles, the day the person engages in the first sale or leasing of new tires or road vehicles in Québec;
(1.5)  in the case of a selected listed financial institution required under paragraph 2 or 3 of section 407.6 to be registered, the thirtieth day following the particular day referred to in that paragraph;
(1.6)  in the case of a person required under section 407.7 to be registered, the first day on which the person is required, in accordance with section 477.18.3, to be registered under this division; and
(2)  in any other case, the day the person first makes a taxable supply in Québec, otherwise than as a small supplier, in the course of a commercial activity engaged in by the person in Québec.
The manager of a group referred to in section 407.6.1 as a consequence of an election under the first paragraph of section 470.5 shall file an application with the Minister for registration of the group before the thirtieth day following the day on which that election becomes effective.
If a selected listed financial institution becomes, on a particular day, a member of a group referred to in section 407.6.1 as a consequence of an election under the first paragraph of section 470.5, the following rules apply:
(1)  if the group is registered, the financial institution or the manager of the group shall file an application with the Minister to add the financial institution to the registration of the group before the thirtieth day following the particular day; and
(2)  if the group is required to be registered, the application for registration filed under the second paragraph must list the financial institution as a member of the group.
The manager of a group referred to in section 407.6.1 as a consequence of an election referred to in the third paragraph of section 470.5 is deemed to have filed with the Minister an application for registration of the group on the later of the first day of a fiscal year in which the group becomes referred to in section 407.6.1 and the day on which the election becomes effective.
In the case of an existing group referred to in section 407.6.1 as a consequence of an election referred to in the third paragraph of section 470.5, the selected listed financial institution that becomes a member of the group is deemed to have filed with the Minister an application to be added to the registration of the group on the later of the first day of its fiscal year in which it became a selected listed financial institution and the day on which it became a member of an existing group for the purposes of subsection 1.4 of section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15).
1994, c. 22, s. 591; 1995, c. 47, s. 10; 1995, c. 63, s. 549; 1995, c. 63, s. 449; 1999, c. 65, s. 51; 2000, c. 39, s. 286; 2015, c. 21, s. 733; 2021, c. 18, s. 195.
410.1. A person required under sections 407 to 407.6 to be registered shall apply to the Minister for registration before
(1)  in the case of a person required under section 407.1 to be registered in respect of a taxi business, the day the person first makes a taxable supply in Québec in the course of that business;
(1.1)  in the case of a person required under section 407.2 to be registered in respect of the retail sale of tobacco, the day the person first engages in the retail sale of tobacco;
(1.2)  in the case of a person required under section 407.3 to be registered in respect of the supply of alcoholic beverages, the day the person first makes a taxable supply of alcoholic beverages in Québec;
(1.3)  in the case of a person required under section 407.4 to be registered in respect of the retail sale of fuel, the day the person first makes a retail sale of fuel in Québec;
(1.4)  in the case of a person required under section 407.5 to be registered in respect of the retail sale of new tires or the sale of road vehicles or the retail leasing of new tires or the long term leasing of road vehicles, the day the person engages in the first sale or leasing of new tires or road vehicles in Québec;
(1.5)  in the case of a selected listed financial institution required under paragraph 2 or 3 of section 407.6 to be registered, the thirtieth day following the particular day referred to in that paragraph; and
(2)  in any other case, the day the person first makes a taxable supply in Québec, otherwise than as a small supplier, in the course of a commercial activity engaged in by the person in Québec.
The manager of a group referred to in section 407.6.1 as a consequence of an election under the first paragraph of section 470.5 shall file an application with the Minister for registration of the group before the thirtieth day following the day on which that election becomes effective.
If a selected listed financial institution becomes, on a particular day, a member of a group referred to in section 407.6.1 as a consequence of an election under the first paragraph of section 470.5, the following rules apply:
(1)  if the group is registered, the financial institution or the manager of the group shall file an application with the Minister to add the financial institution to the registration of the group before the thirtieth day following the particular day; and
(2)  if the group is required to be registered, the application for registration filed under the second paragraph must list the financial institution as a member of the group.
The manager of a group referred to in section 407.6.1 as a consequence of an election referred to in the third paragraph of section 470.5 is deemed to have filed with the Minister an application for registration of the group on the later of the first day of a fiscal year in which the group becomes referred to in section 407.6.1 and the day on which the election becomes effective.
In the case of an existing group referred to in section 407.6.1 as a consequence of an election referred to in the third paragraph of section 470.5, the selected listed financial institution that becomes a member of the group is deemed to have filed with the Minister an application to be added to the registration of the group on the later of the first day of its fiscal year in which it became a selected listed financial institution and the day on which it became a member of an existing group for the purposes of subsection 1.4 of section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15).
1994, c. 22, s. 591; 1995, c. 47, s. 10; 1995, c. 63, s. 549; 1995, c. 63, s. 449; 1999, c. 65, s. 51; 2000, c. 39, s. 286; 2015, c. 21, s. 733; 2021, c. 18, s. 195.
410.1. A person required under sections 407 to 407.6 to be registered shall apply to the Minister for registration before
(1)  in the case of a person required under section 407.1 to be registered in respect of a taxi business, the day the person first makes a taxable supply in Québec in the course of that business;
(1.1)  in the case of a person required under section 407.2 to be registered in respect of the retail sale of tobacco, the day the person first engages in the retail sale of tobacco;
(1.2)  in the case of a person required under section 407.3 to be registered in respect of the supply of alcoholic beverages, the day the person first makes a taxable supply of alcoholic beverages in Québec;
(1.3)  in the case of a person required under section 407.4 to be registered in respect of the retail sale of fuel, the day the person first makes a retail sale of fuel in Québec;
(1.4)  in the case of a person required under section 407.5 to be registered in respect of the sale of new tires or road vehicles or the leasing of new tires or the long term leasing of road vehicles, the day the person engages in the first sale or leasing of new tires or road vehicles in Québec; and
(1.5)  in the case of a selected listed financial institution required under paragraph 2 or 3 of section 407.6 to be registered, the thirtieth day following the particular day referred to in that paragraph; and
(2)  in any other case, the day the person first makes a taxable supply in Québec, otherwise than as a small supplier, in the course of a commercial activity engaged in by the person in Québec.
The manager of a group referred to in section 407.6.1 as a consequence of an election under the first paragraph of section 470.5 shall file an application with the Minister for registration of the group before the thirtieth day following the day on which that election becomes effective.
If a selected listed financial institution becomes, on a particular day, a member of a group referred to in section 407.6.1 as a consequence of an election under the first paragraph of section 470.5, the following rules apply:
(1)  if the group is registered, the financial institution or the manager of the group shall file an application with the Minister to add the financial institution to the registration of the group before the thirtieth day following the particular day; and
(2)  if the group is required to be registered, the application for registration filed under the second paragraph must list the financial institution as a member of the group.
The manager of a group referred to in section 407.6.1 as a consequence of an election referred to in the third paragraph of section 470.5 is deemed to have filed with the Minister an application for registration of the group on the later of the first day of a fiscal year in which the group becomes referred to in section 407.6.1 and the day on which the election becomes effective.
In the case of an existing group referred to in section 407.6.1 as a consequence of an election referred to in the third paragraph of section 470.5, the selected listed financial institution that becomes a member of the group is deemed to have filed with the Minister an application to be added to the registration of the group on the later of the first day of its fiscal year in which it became a selected listed financial institution and the day on which it became a member of an existing group for the purposes of subsection 1.4 of section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15).
1994, c. 22, s. 591; 1995, c. 47, s. 10; 1995, c. 63, s. 549; 1995, c. 63, s. 449; 1999, c. 65, s. 51; 2000, c. 39, s. 286; 2015, c. 21, s. 733.
410.1. A person required under sections 407 to 407.5 to be registered shall apply to the Minister for registration before
(1)  in the case of a person required under section 407.1 to be registered in respect of a taxi business, the day the person first makes a taxable supply in Québec in the course of that business;
(1.1)  in the case of a person required under section 407.2 to be registered in respect of the retail sale of tobacco, the day the person first engages in the retail sale of tobacco;
(1.2)  in the case of a person required under section 407.3 to be registered in respect of the supply of alcoholic beverages, the day the person first makes a taxable supply of alcoholic beverages in Québec;
(1.3)  in the case of a person required under section 407.4 to be registered in respect of the retail sale of fuel, the day the person first makes a retail sale of fuel in Québec;
(1.4)  in the case of a person required under section 407.5 to be registered in respect of the sale of new tires or road vehicles or the leasing of new tires or the long term leasing of road vehicles, the day the person engages in the first sale or leasing of new tires or road vehicles in Québec; and
(2)  in any other case, the day the person first makes a taxable supply in Québec, otherwise than as a small supplier, in the course of a commercial activity engaged in by the person in Québec.
1994, c. 22, s. 591; 1995, c. 47, s. 10; 1995, c. 63, s. 549; 1995, c. 63, s. 449; 1999, c. 65, s. 51; 2000, c. 39, s. 286.
410.1. A person required under sections 407 to 407.4 to be registered shall apply to the Minister for registration before
(1)  in the case of a person required under section 407.1 to be registered in respect of a taxi business, the day the person first makes a taxable supply in Québec in the course of that business;
(1.1)  in the case of a person required under section 407.2 to be registered in respect of the retail sale of tobacco, the day the person first engages in the retail sale of tobacco;
(1.2)  in the case of a person required under section 407.3 to be registered in respect of the supply of alcoholic beverages, the day the person first makes a taxable supply of alcoholic beverages in Québec;
(1.3)  in the case of a person required under section 407.4 to be registered in respect of the retail sale of fuel, the day the person first makes a retail sale of fuel in Québec; and
(2)  in any other case, the day the person first makes a taxable supply in Québec, otherwise than as a small supplier, in the course of a commercial activity engaged in by the person in Québec.
1994, c. 22, s. 591; 1995, c. 47, s. 10; 1995, c. 63, s. 549; 1995, c. 63, s. 449; 1999, c. 65, s. 51.
410.1. A person required under section 407, 407.1, 407.2 or 407.3 to be registered shall apply to the Minister for registration before
(1)  in the case of a person required under section 407.1 to be registered in respect of a taxi business, the day the person first makes a taxable supply in Québec in the course of that business;
(1.1)  in the case of a person required under section 407.2 to be registered in respect of the retail sale of tobacco, the day the person first engages in the retail sale of tobacco;
(1.2)  in the case of a person required under section 407.3 to be registered in respect of the supply of alcoholic beverages, the day the person first makes a taxable supply of alcoholic beverages in Québec; and
(2)  in any other case, the day the person first makes a taxable supply in Québec, otherwise than as a small supplier, in the course of a commercial activity engaged in by the person in Québec.
1994, c. 22, s. 591; 1995, c. 47, s. 10; 1995, c. 63, s. 549; 1995, c. 63, s. 449.
410.1. A person required under section 407, 407.1 or 407.2 to be registered shall apply to the Minister for registration before
(1)  in the case of a person required under section 407.1 to be registered in respect of a taxi business or required under section 407.2 to be registered in respect of the retail sale of tobacco, the day the person first makes, as the case may be a taxable or non-taxable supply in Québec in the course of that business or first engages in the retail sale of tobacco; and
(2)  in any other case, the day the person first makes a taxable or non-taxable supply in Québec, otherwise than as a small supplier, in the course of a commercial activity engaged in by the person in Québec.
1994, c. 22, s. 591; 1995, c. 47, s. 10; 1995, c. 63, s. 549.
410.1. A person required under section 407 or 407.1 to be registered shall apply to the Minister for registration before
(1)  in the case of a person required under section 407.1 to be registered in respect of a taxi business, the day the person first makes a taxable or non-taxable supply in Québec in the course of that business; and
(2)  in any other case, the day the person first makes a taxable or non-taxable supply in Québec, otherwise than as a small supplier, in the course of a commercial activity engaged in by the person in Québec.
1994, c. 22, s. 591.
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