Ministère de l'Emploi et de la Solidarité sociale
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-0.1 - Act respecting the Québec sales tax

Section 350.23.11
Disposition versions

Full text
350.23.11. Subject to section 350.23.10, an authorization granted to a person under section 350.23.7 is deemed to have been revoked effective on the day after the last day of a fiscal year of the person, if
(1)  the person engaged in the substantial alteration of property in that fiscal year;
(2)  the person’s percentage value added attributable to non-basic services in respect of customers’ goods for the fiscal year exceeds 10% and the person’s percentage total value added in respect of customers’ goods for the fiscal year exceeds 20%; or
(3)  the person’s shipping revenue percentage for the fiscal year is less than 80%.
2003, c. 2, s. 335.
© Gouvernement du Québec