T-0.1 - Act respecting the Québec sales tax

Section 419 Disposition versions

1993-12-17

419. (Repealed).

1991, c. 67, s. 419; 1993, c. 79, s. 56.

1992-07-01

419. The Minister may suspend or revoke the registration certificate of, or refuse to issue a registration certificate to, any person who

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

(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I-1), the Broadcast Advertising Tax Act (chapter T-2) or the Telecommunications Tax Act (chapter T-4) which has been revoked in the 18 months preceding the application;

(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issued under the Retail Sales Tax Act, the Broadcast Advertising Tax Act or the Telecommunications Tax Act has been revoked in the 18 months preceding the application; or

(8)  does not fulfil or ceases to fulfil the requirements of this title for obtaining a registration certificate.

However, in the cases described in subparagraphs 2 and 4 to 8, the Minister cannot suspend, revoke or refuse to issue the certificate unless the Minister required the security referred to in section 414 from the person and the person failed to comply.

In addition, in the cases described in subparagraphs 2 and 3, the Minister cannot revoke the registration certificate without having first suspended it.

1991, c. 67, s. 419.