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T-0.1 - Act respecting the Québec sales tax
Section 417.3
Disposition versions
417.3. Subject to sections 407.2 to 407.5, where a person is a small supplier who, at any time, files a request for variation or cancellation of registration with the Minister of National Revenue under subsection 3.1 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) or subsection 2, 2.1 or 2.2 of section 242 of that Act, the person shall, at that time, file such a request with the Minister under section 411.1, 417, 417.1 or 417.2.
417.3. Subject to sections 407.2 to 407.4, where a person is a small supplier who, at any time, files a request for variation or cancellation of registration with the Minister of National Revenue under subsection 3.1 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) or subsection 2, 2.1 or 2.2 of section 242 of that Act, the person shall, at that time, file such a request with the Minister under section 411.1, 417, 417.1 or 417.2.
417.3. Subject to sections 407.2 and 407.3, where a person is a small supplier who, at any time, files a request for variation or cancellation of registration with the Minister of National Revenue under subsection 3.1 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) or subsection 2, 2.1 or 2.2 of section 242 of that Act, the person shall, at that time, file such a request with the Minister under section 411.1, 417, 417.1 or 417.2.
