412. An application for registration, or an application to be added to the registration of a group, is to be made in the prescribed form containing prescribed information and is to be filed with and as prescribed by the Minister.
Where the application referred to in the first paragraph is made by a person that is required to be registered under section 407.7, it must also contain the registration number assigned to that person in accordance with subsection 1 of section 241 of the Excise Tax Act (R.S.C. 1985, c. E-15).
1991, c. 67, s. 412; 2015, c. 21, s. 735; 2021, c. 182021, c. 18, s. 1971.