Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-4 - Telecommunications Tax Act

Section 2
Disposition versions

Full text
2. (1)  Every person who operates a telecommunication service in Québec must hold a registration certificate in force.
(2)  The application for the registration certificate shall be filed with the Minister of Revenue.
(3)  Such registration certificate must be issued by the Minister of Revenue or by such other person as he appoints. It must be kept at the operator’s chief place of business in Québec, and cannot be transferred.
(4)  The Minister of Revenue may refuse to issue such registration certificate to any person who has been convicted of an offence against this Act. He may also, in the case of a person who has been convicted of any offence against this Act, suspend or cancel the certificate issued.
(5)  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 residing in Québec and the address of its place of business there.
(6)  The Minister may require as a condition of registration of a person who neither resides nor has his place of business in Québec security in such amount as the Minister may fix.
(7)  The Minister may also require of any person, as a condition for the issue or continuance in force of a certificate in his name, security in such amount as the Minister may fix, taking into account the amount of tax which such person had to remit for the six months preceding the date on which security is required, if such person:
(a)  has been convicted of an offence against this Act;
(b)  is insolvent; or
(c)  owes dues or taxes under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31), and does not contest his obligation to pay such dues or taxes before the competent court.
1971, c. 30, s. 2; 1972, c. 22, s. 98; 1981, c. 24, s. 23; 1990, c. 4, s. 851.
2. (1)  Every person who operates a telecommunication service in Québec must hold a registration certificate in force.
(2)  The application for the registration certificate shall be filed with the Minister of Revenue.
(3)  Such registration certificate must be issued by the Minister of Revenue or by such other person as he appoints. It must be kept at the operator’s chief place of business in Québec, and cannot be transferred.
(4)  The Minister of Revenue may refuse to issue such registration certificate to any person who has been found guilty of an offence against this act. He may also, in the case of a person who has been found guilty of any offence against this act, suspend or cancel the certificate issued.
(5)  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 residing in Québec and the address of its place of business there.
(6)  The Minister may require as a condition of registration of a person who neither resides nor has his place of business in Québec security in such amount as the Minister may fix.
(7)  The Minister may also require of any person, as a condition for the issue or continuance in force of a certificate in his name, security in such amount as the Minister may fix, taking into account the amount of tax which such person had to remit for the six months preceding the date on which security is required, if such person:
(a)  has been found guilty of an offence against this act;
(b)  is insolvent; or
(c)  owes dues or taxes under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31), and does not contest his obligation to pay such dues or taxes before the competent court.
1971, c. 30, s. 2; 1972, c. 22, s. 98; 1981, c. 24, s. 23.
2. (1)  Every person who operates a telecommunication service in Québec must hold a registration certificate in force.
(2)  The application for the registration certificate shall be filed with the Deputy Minister of Revenue.
(3)  Such registration certificate must be issued by the Deputy Minister of Revenue or by such other person as he appoints. It must be kept at the operator’s chief place of business in Québec, and cannot be transferred.
(4)  The Minister of Revenue may refuse to issue such registration certificate to any person who has been found guilty of an offence against this act. He may also, in the case of a person who has been found guilty of any offence against this act, suspend or cancel the certificate issued.
(5)  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 residing in Québec and the address of its place of business there.
(6)  The Minister may require as a condition of registration of a person who neither resides nor has his place of business in Québec security in such amount as the Minister may fix.
(7)  The Minister may also require of any person, as a condition for the issue or continuance in force of a certificate in his name, security in such amount as the Minister may fix, taking into account the amount of tax which such person had to remit for the six months preceding the date on which security is required, if such person:
(a)  has been found guilty of an offence against this act;
(b)  is insolvent; or
(c)  owes dues or taxes under a fiscal law within the meaning of the Act respecting the Ministère du revenu (chapter M-31), and does not contest his obligation to pay such dues or taxes before the competent court.
1971, c. 30, s. 2; 1972, c. 22, s. 98.
© Gouvernement du Québec