T-0.1 - Act respecting the Québec sales tax

Section 297.1.10 Disposition versions

1997-05-22

297.1.10. Where a direct seller who is a registrant is granted approval under subsection 3 of section 178.2 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), the following rules apply:

(1)  the direct seller is not required to file an application under section 297.1.1;

(2)  the direct seller is deemed to have been granted approval under section 297.1.3 and the time or day on which the approval becomes effective is the same as the day on which the approval granted under subsection 3 of section 178.2 of that Act becomes effective; and

(3)  the approval deemed to have been granted to the direct seller under section 297.1.3 is deemed

(a)  to have been revoked on the day on which revocation of the approval granted under subsection 3 of section 178.2 of that Act becomes effective and the revocation is deemed to be in effect on that day, and

(b)  to have ceased to have effect on the day on which the approval referred to in subparagraph a ceased to have effect.

The Minister may require to be informed by the direct seller in the manner prescribed by the Minister in prescribed form containing prescribed information, and within the time determined by the Minister, of an approval granted under subsection 3 of section 178.2 of that Act, of a revocation of that approval or of the fact that an approval has ceased to have effect, or require the direct seller to send notice of an approval or of its revocation to the Minister.

1997, c. 14, s. 340.