410.Every person (other than a person registered under Division II of Chapter VIII.1) that enters Québec for the purpose of making taxable supplies of admissions in respect of an activity, seminar, event or place of amusement is required to be registered and shall, before making any such supply, apply to the Minister for registration.
1991, c. 67, s. 410; 1994, c. 22, s. 590; 2021, c. 182021, c. 18, s. 1941.
410.Every person who enters Québec for the purpose of making taxable supplies of admissions in respect of an activity, seminar, event or place of amusement is required to be registered and shall, before making any such supply, apply to the Minister for registration.
410.Where a person enters Québec for the purpose of making taxable supplies of admissions in respect of an activity, seminar, event or place of amusement, the person shall, before making any such supply, apply to the Minister to be registered.