T-0.1 - Act respecting the Québec sales tax

Section 414 Disposition versions

1993-12-17

414. (Repealed).

1991, c. 67, s. 414; 1993, c. 79, s. 56.

1992-07-01

414. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate, security in the amount he may fix, taking into account, where applicable, the amounts that the person is likely to collect, remit or pay under this Act within six months of the date on which the security is required, or the amounts the person was required to remit or pay under this Act in respect of the six months preceding that date, if the person

(1)  has been convicted of an offence against a fiscal law within the preceding five years;

(2)  is controlled by a director, officer or other person who, within the preceding five years, has been convicted of an offence against a fiscal law;

(3)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(4)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act (chapter I-3) or section 23 or 24 of the Act respecting the Ministère du Revenu (chapter M-31);

(5)  has not filed the return required under section 468 or the form required under section 1086R18.1 of the Regulation respecting the Taxation Act as enacted by Order in Council 1025-91 dated 17 July 1991 or as amended or replaced by any later order;

(6)  has held a registration certificate issued under this Act or a registration certificate issued under the Retail Sales Tax Act (chapter I-1), the Broadcast Advertising Tax Act (chapter T-2) or the Telecommunications Tax Act (chapter T-4) that has been revoked in the 18 months preceding the application; or

(7)  is a person one of whose directors or officers is or has been a director or officer of a corporation or a member of a partnership whose registration certificate issued under this Act or registration certificate issued under the Retail Sales Tax Act, the Broadcast Advertising Tax Act or the Telecommunications Tax Act has been revoked in the 18 months preceding the application.

The Minister may, at any time, require additional security if, at that time, the amount of security given is less than the amount that could be fixed at that time according to the terms and conditions provided in the first paragraph.

1991, c. 67, s. 414.