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T-3 - Meals and Hotels Tax Act
Section 5
Disposition versions
5. (1) No person shall keep an establishment unless, upon his application, a registration certificate has been issued to him under this act and is in force.
(2) The application for a registration certificate shall be made in the manner determined by the Minister and contain the information required by him.
(3) Such registration certificate shall be issued by the Minister of Revenue or any other person designated by him. It shall be kept at the principal place of business of the person keeping the establishment, and shall not be transferable.
(4) The Minister of Revenue shall refuse a registration certificate to a person who has not complied with the Act respecting liquor permits (chapter P-9.1) or the Hotels Act (chapter H-3).
(5) The Minister may refuse a registration certificate to any person convicted of an infringement of this act.
(6) The Minister may also suspend or cancel the certificate of a person convicted of an infringement of this Act or of an offence described in section 60 or 61 of the Act respecting the Ministère du Revenu (chapter M-31).
(7) The Minister may require of any person, as a condition of issue or continuance in force of a certificate in his name, security in such amount as he may fix, if such person:
(a) has been convicted of an offence against this act;
(b) is insolvent; or
(c) owes duties, within the meaning of the Act respecting the Ministère du Revenu.
The amount of the security shall not exceed $10 000 for the issue of a certificate.
In the case of the continuance in force of a certificate, the amount of the security is established by taking into account the amount of the tax payable by such person in respect of the six months preceding the date on which the security is required.
(8) The following information must be given when a certificate is applied for:
(a) by one or more persons doing business under a firm name,—the name and address of such person or persons;
(b) by a partnership,—the name and address of each partner;
(c) by a corporation, club, association or syndicate,—the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative in Québec and the address of its place of business in Québec.
5. (1) No person shall keep an establishment unless, upon his application, a registration certificate has been issued to him under this act and is in force.
(2) The application for a registration certificate shall be made in the manner determined by the Minister and contain the information required by him.
(3) Such registration certificate shall be issued by the Minister of Revenue or any other person designated by him. It shall be kept at the principal place of business of the person keeping the establishment, and shall not be transferable.
(4) The Minister of Revenue shall refuse a registration certificate to a person who has not complied with the Act respecting liquor permits (chapter P-9.1) or the Hotels Act (chapter H-3).
(5) The Minister may refuse a registration certificate to any person found guilty of an infringement of this act.
(6) The Minister may also suspend or cancel the certificate of a person found guilty of an infringement of this Act or of an offence described in section 60 or 61 of the Act respecting the Ministère du Revenu (chapter M-31).
(7) The Minister may require of any person, as a condition of issue or continuance in force of a certificate in his name, security in such amount as he may fix, if such person:
(a) has been found guilty of an offence against this act;
(b) is insolvent; or
(c) owes duties, within the meaning of the Act respecting the Ministère du Revenu.
The amount of the security shall not exceed $10 000 for the issue of a certificate.
In the case of the continuance in force of a certificate, the amount of the security is established by taking into account the amount of the tax payable by such person in respect of the six months preceding the date on which the security is required.
(8) The following information must be given when a certificate is applied for:
(a) by one or more persons doing business under a firm name,—the name and address of such person or persons;
(b) by a partnership,—the name and address of each partner;
(c) by a corporation, club, association or syndicate,—the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative in Québec and the address of its place of business in Québec.
5. (1) No person shall keep an establishment unless, upon his application, a registration certificate has been issued to him under this act and is in force.
(2) The application for a registration certificate shall be made in the manner determined by the Minister and contain the information required by him.
(3) Such registration certificate shall be issued by the Minister of Revenue or any other person designated by him. It shall be kept at the principal place of business of the person keeping the establishment, and shall not be transferable.
(4) The Minister of Revenue shall refuse a registration certificate to a person who has not complied with the Act respecting liquor permits (chapter P-9.1) or the Hotels Act (chapter H-3).
(5) The Minister may refuse a registration certificate to any person found guilty of an infringement of this act.
(6) He may also, in the case of a person found guilty of such infringement, suspend or cancel the certificate.
(7) The Minister may require of any person, as a condition of issue or continuance in force of a certificate in his name, security in such amount as he may fix, if such person:
(a) has been found guilty of an offence against this act;
(b) is insolvent; or
(c) owes duties, within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
The amount of the security shall not exceed $10 000 for the issue of a certificate.
In the case of the continuance in force of a certificate, the amount of the security is established by taking into account the amount of the tax payable by such person in respect of the six months preceding the date on which the security is required.
(8) The following information must be given when a certificate is applied for:
(a) by one or more persons doing business under a firm name,—the name and address of such person or persons;
(b) by a partnership,—the name and address of each partner;
(c) by a corporation, club, association or syndicate,—the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative in Québec and the address of its place of business in Québec.
5. (1) No person shall keep an establishment unless, upon his application, a registration certificate has been issued to him under this act and is in force.
(2) The application for a registration certificate shall be sent to the Minister of Revenue.
(3) Such registration certificate shall be issued by the Minister of Revenue or any other person designated by him. It shall be kept at the principal place of business of the person keeping the establishment, and shall not be transferable.
(4) The Minister of Revenue shall refuse a registration certificate to a person who has not complied with the Act respecting liquor permits (chapter P-9.1) or the Hotels Act (chapter H-3).
(5) The Minister may refuse a registration certificate to any person found guilty of an infringement of this act.
(6) He may also, in the case of a person found guilty of such infringement, suspend or cancel the certificate.
(7) The Minister may require of any person, as a condition of issue or continuance in force of a certificate in his name, security in such amount as he may fix, if such person:
(a) has been found guilty of an offence against this act;
(b) is insolvent; or
(c) owes duties, within the meaning of the Act respecting the Ministère du Revenu (chapter M-31), and does not contest his obligation to pay such duties before the competent court.
In the case of the issue of a certificate, the amount of the security cannot exceed $5,000.
In the case of the continuance in force of a certificate, the amount of the security is established by taking into account the amount of the tax payable by such person in respect of the six months preceding the date on which the security is required.
(8) The following information must be given when a certificate is applied for:
(a) by one or more persons doing business under a firm name,—the name and address of such person or persons;
(b) by a partnership,—the name and address of each partner;
(c) by a corporation, club, association or syndicate,—the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative in Québec and the address of its place of business in Québec.
5. (1) No person shall keep an establishment unless, upon his application, a registration certificate has been issued to him under this act and is in force.
(2) The application for a registration certificate shall be sent to the Minister of Revenue.
(3) Such registration certificate shall be issued by the Minister of Revenue or any other person designated by him. It shall be kept at the principal place of business of the person keeping the establishment, and shall not be transferable.
(4) The Minister of Revenue shall refuse a registration certificate to a person who has not complied with the Act respecting the Commission de contrôle des permis d’alcool (chapter C-33) or the Hotels Act (chapter H-3).
(5) The Minister may refuse a registration certificate to any person found guilty of an infringement of this act.
(6) He may also, in the case of a person found guilty of such infringement, suspend or cancel the certificate.
(7) The Minister may require of any person, as a condition of issue or continuance in force of a certificate in his name, security in such amount as he may fix, if such person:
(a) has been found guilty of an offence against this act;
(b) is insolvent; or
(c) owes duties, within the meaning of the Act respecting the Ministère du revenu (chapter M-31), and does not contest his obligation to pay such duties before the competent court.
In the case of the issue of a certificate, the amount of the security cannot exceed $5,000.
In the case of the continuance in force of a certificate, the amount of the security is established by taking into account the amount of the tax payable by such person in respect of the six months preceding the date on which the security is required.
(8) The following information must be given when a certificate is applied for:
(a) by one or more persons doing business under a firm name,—the name and address of such person or persons;
(b) by a partnership,—the name and address of each partner;
(c) by a corporation, club, association or syndicate,—the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative in Québec and the address of its place of business in Québec.
