T-0.1 - Act respecting the Québec sales tax

Section 411.1 Disposition versions

1997-12-19

411.1. A person who is a small supplier carrying on a taxi business may file with and as prescribed by the Minister a request, in prescribed form containing prescribed information, to have the registration of the person apply in respect of all commercial activities engaged in by the person in Québec.

Notwithstanding the first paragraph, a person who is a small supplier may not request a variation of registration as provided for therein, unless the person applies to the Minister of National Revenue for registration under section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of all the commercial activities engaged in by the person in Canada.

The Minister may approve the request filed under the first paragraph and shall thereupon notify the person in writing of the date from which the registration applies to all the commercial activities engaged in by the person in Québec.

The variation provided for in this section becomes effective on the date from which the registration under section 240 of that Act applies to all the commercial activities engaged in in Canada by the person.

1994, c. 22, s. 593; 1997, c. 85, s. 680.

1994-06-17

411.1. A person who is a small supplier carrying on a taxi business may file with and as prescribed by the Minister a resquest, in prescribed form containing prescribed information, to have the registration of the person apply in respect of all commercial activities engaged in by the person in Québec.

The Minister may approve the request filed under the first paragraph and shall thereupon notify the person in writing of the date from which the registration so applies.

1994, c. 22, s. 593.