T-0.1 - Act respecting the Québec sales tax

Section 415.1 Disposition versions

1994-06-17

415.1. Where, on the day on which the registration under the first paragraph of section 415 of a person becomes effective or is varied under section 417.1, the person is a small supplier carrying on a taxi business and an approval under section 411.1 in respect of the registration does not become effective on that day, the registration does not apply to any other commercial activity engaged in by the person in Québec throughout the period commencing on that day and ending on the earlier of

(1)  the first day thereafter that the person ceases to be a small supplier; and

(2)  the day, specified in a notice issued under section 411.1 in respect of that registration or varied registration, as the case may be, from which the registration is to apply to all commercial activities engaged in by the person in Québec.

1994, c. 22, s. 594.