I-2 - Tobacco Tax Act

Section 7.2 Disposition versions

1993-12-17

7.2. (Repealed).

1991, c. 16, s. 2; 1993, c. 79, s. 5.

1992-03-01

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

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

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years or one of whose directors or officers has been convicted of such an offence within the same period;

(c)  does not fulfil or ceases to fulfil the requirements of this Act and the regulations thereunder for obtaining or renewing a registration certificate or permit;

(d)  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);

(e)  fails to comply with the requirements of this Act or the Act respecting the Ministère du Revenu;

(f)  is unable, by reason of his financial situation, to assume the obligations arising out of his enterprise;

(g)  has ceased his activities or has ceased the activity for which the permit was issued;

(h)  has been the holder of a permit or a registration certificate which has been revoked within the 24 months preceding the application;

(i)  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a director or officer of a corporation or a member of a partnership the permit or registration certificate of which has been revoked within 24 months preceding the application.

However, in the case of subparagraphs b, e and f, the Minister cannot revoke the registration certificate or the permit without having first suspended it.

1991, c. 16, s. 2.