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T-0.1 - Act respecting the Québec sales tax

Section 417
Disposition versions

Full text
417. The Minister shall cancel the registration of a person who is a small supplier who, as the case may be, does not carry on a taxi business, does not engage in the retail sale of tobacco, does not make supplies of alcoholic beverages or is not referred to in section 407.4 or 407.5 where
(1)  the person has filed with and as prescribed by the Minister a request, in prescribed form containing prescribed information, to do so; and
(2)  the registration of the person has been cancelled under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
The cancellation provided for in the first paragraph becomes effective on the same date as the date on which the cancellation of the person’s registration under Part IX of the Excise Tax Act becomes effective.
1991, c. 67, s. 417; 1994, c. 22, s. 595; 1995, c. 47, s. 12; 1995, c. 63, s. 453; 1997, c. 85, s. 681; 2003, c. 2, s. 342; 2004, c. 21, s. 535.
417. The Minister shall cancel the registration of a person who is a small supplier who, as the case may be, does not carry on a taxi business, does not engage in the retail sale of tobacco, does not make supplies of alcoholic beverages or is not referred to in section 407.5 where
(1)  the person has filed with and as prescribed by the Minister a request, in prescribed form containing prescribed information, to do so; and
(2)  the registration of the person has been cancelled under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
The cancellation provided for in the first paragraph becomes effective on the same date as the date on which the cancellation of the person’s registration under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) becomes effective.
1991, c. 67, s. 417; 1994, c. 22, s. 595; 1995, c. 47, s. 12; 1995, c. 63, s. 453; 1997, c. 85, s. 681; 2003, c. 2, s. 342.
417. The Minister shall cancel the registration of a person who is a small supplier who, as the case may be, does not carry on a taxi business, does not engage in the retail sale of tobacco or does not make supplies of alcoholic beverages where
(1)  the person has filed with and as prescribed by the Minister a request, in prescribed form containing prescribed information, to do so; and
(2)  the registration of the person has been cancelled under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
The cancellation provided for in the first paragraph becomes effective on the same date as the date on which the cancellation of the person’s registration under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) becomes effective.
1991, c. 67, s. 417; 1994, c. 22, s. 595; 1995, c. 47, s. 12; 1995, c. 63, s. 453; 1997, c. 85, s. 681.
417. The Minister shall cancel the registration of a person who is a small supplier who, as the case may be, does not carry on a taxi business, does not engage in the retail sale of tobacco or does not make supplies of alcoholic beverages where
(1)  the person has filed with and as prescribed by the Minister a request, in prescribed form containing prescribed information, to do so and has been registered for at least one year on the last day of a fiscal year of the person within the meaning of section 458.1; and
(2)  the registration of the person has been cancelled under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
The cancellation provided for in the first paragraph becomes effective on the same date as the date on which the cancellation of the person’s registration under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) becomes effective.
1991, c. 67, s. 417; 1994, c. 22, s. 595; 1995, c. 47, s. 12; 1995, c. 63, s. 453.
417. The Minister shall cancel the registration of a person who is a small supplier who does not carry on a taxi business or does not engage in the retail sale of tobacco where
(1)  the person has filed with and as prescribed by the Minister a request, in prescribed form containing prescribed information, to do so and has been a registrant for at least one year on the last day of a fiscal year of the person within the meaning of section 458.1 or
(2)  the registration of the person has been cancelled under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
The cancellation provided for in the first paragraph becomes effective
(1)  for the purposes of subparagraph 1 of the first paragraph, on the day following the day referred to therein;
(2)  for the purposes of subparagraph 2 of the first paragraph, on the same date as the date on which the cancellation of the registration of the person under Part IX of the Excise Tax Act becomes effective.
1991, c. 67, s. 417; 1994, c. 22, s. 595; 1995, c. 47, s. 12.
417. The Minister shall cancel the registration of a person who is a small supplier who does not carry on a taxi business where
(1)  the person has filed with and as prescribed by the Minister a request, in prescribed form containing prescribed information, to do so and has been a registrant for at least one year on the last day of a fiscal year of the person within the meaning of section 458.1 or
(2)  the registration of the person has been cancelled under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
The cancellation provided for in the first paragraph becomes effective
(1)  for the purposes of subparagraph 1 of the first paragraph, on the day following the day referred to therein;
(2)  for the purposes of subparagraph 2 of the first paragraph, on the same date as the date on which the cancellation of the registration of the person under Part IX of the Excise Tax Act becomes effective.
1991, c. 67, s. 417; 1994, c. 22, s. 595.
417. The Minister shall cancel the registration of a person who is a small supplier where
(1)  the person has filed with and as prescribed by the Minister a request, in prescribed form containing prescribed information, to do so and has been a registrant for at least one year on the last day of a taxation year of the person; or
(2)  the registration of the person has been cancelled under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
The cancellation provided for in the first paragraph becomes effective
(1)  for the purposes of subparagraph 1 of the first paragraph, on the day following the day referred to therein;
(2)  for the purposes of subparagraph 2 of the first paragraph, on the same date as the date on which the cancellation of the registration of the person under Part IX of the Excise Tax Act becomes effective.
1991, c. 67, s. 417.
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