T-0.1 - Act respecting the Québec sales tax

Section 417.2.1 Disposition versions

2011-06-06

417.2.1. Where, at any time that an approval granted under section 297.0.7 in respect of a network seller, as defined in section 297.0.3, and each of its sales representatives, as defined in that section, is in effect, a sales representative of the network seller would be a small supplier if the approval had been in effect at all times before that time, the Minister shall cancel the registration of the sales representative if

(1)  the sales representative files with the Minister in prescribed manner a request to that effect in prescribed form containing prescribed information; and

(2)  the sales representative’s registration has been cancelled under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).

The cancellation referred to in the first paragraph is effective on the date on which the cancellation of the sales representative’s registration under Part IX of the Excise Tax Act becomes effective.

2011, c. 6, s. 280.