T-0.1 - Act respecting the Québec sales tax

Section 427.9 Disposition versions

1995-12-15

427.9. Where an authorization granted to a registrant under section 427.3 is revoked, effective on a particular day, the Minister shall not grant to the registrant another authorization under that section that becomes effective before

(1)  where the authorization was revoked in circumstances described in subparagraph 1 of the first paragraph of section 427.6, the day that is two years after the particular day; and

(2)  in any other case, the first day of the second fiscal year of the registrant commencing after the particular day.

1995, c. 63, s. 457.