T-0.1 - Act respecting the Québec sales tax

Section 411 Disposition versions

2024-05-07

411. A person who is not required under sections 407 to 407.6, 407.7 and 409 to 410 to be registered, and who is not required to be included in, or added to, the registration of a group under section 407.6.1, may file an application for registration with the Minister if the person

(1)  is engaged in a commercial activity in Québec;

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec;

(2.1)  is a listed financial institution resident in Canada;

(2.2)  is resident in Canada and is

(a)  a particular corporation, a partnership or a trust that owns units of, or holds indebtedness of, a corporation that is, for the purposes of sections 301.11 to 301.13, an operating corporation of the particular corporation, the partnership or the trust, or

(b)  a corporation that is acquiring, or proposes to acquire, all or substantially all of the issued and outstanding shares of the capital stock of another corporation, having full voting rights under all circumstances, if all or substantially all of the property of the other corporation is, for the purposes of sections 301.11 to 301.13, property that was last manufactured, produced, acquired or imported into Canada by the other corporation for consumption, use or supply exclusively in the course of its commercial activities;

(3)  is the recipient of a qualifying supply, within the meaning of section 75.3, or of a supply that would be a qualifying supply if the recipient were a registrant, and the recipient files an election under section 75.4 with the Minister in respect of the qualifying supply before the latest of the dates referred to in paragraph 1 of section 75.9; or

(4)  is a corporation that would be a temporary member, within the meaning of section 331.0.1, but for paragraph 1 of that section.

Despite the first paragraph, no person who is a small supplier or a listed financial institution resident in Canada, other than the following persons, may file an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15):

(1)  (subparagraph repealed);

(2)  a charity or public institution that, as a sponsor, supplies admissions to a convention, other than an admission to a foreign convention, to a person not resident in Québec.

Despite the first paragraph, no person who is registered, or required to be registered, under Division II of Chapter VIII.1 (other than a Canadian specified supplier) may file an application for registration under the first paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act.

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287; 2001, c. 51, s. 296; 2004, c. 21, s. 534; 2009, c. 5, s. 658; 2010, c. 5, s. 242; 2012, c. 28, s. 152; 2015, c. 21, s. 734; 2021, c. 18, s. 196; 2023, c. 2, s. 92; 2024, c. 11, s. 180.

2023-03-15

411. A person who is not required under sections 407 to 407.6, 407.7 and 409 to 410 to be registered, and who is not required to be included in, or added to, the registration of a group under section 407.6.1, may file an application for registration with the Minister if the person

(1)  is engaged in a commercial activity in Québec;

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec;

(2.1)  is a listed financial institution resident in Canada;

(2.2)  is resident in Canada and is

(a)  a particular corporation, a partnership or a trust that owns units of, or holds indebtedness of, a corporation that is, for the purposes of sections 301.11 to 301.13, an operating corporation of the particular corporation, the partnership or the trust, or

(b)  a corporation that is acquiring, or proposes to acquire, all or substantially all of the issued and outstanding shares of the capital stock of another corporation, having full voting rights under all circumstances, if all or substantially all of the property of the other corporation is, for the purposes of sections 301.11 to 301.13, property that was last manufactured, produced, acquired or imported into Canada by the other corporation for consumption, use or supply exclusively in the course of its commercial activities;

(3)  is the recipient of a qualifying supply, within the meaning of section 75.3, or of a supply that would be a qualifying supply if the recipient were a registrant, and the recipient files an election under section 75.4 with the Minister in respect of the qualifying supply before the latest of the dates referred to in paragraph 1 of section 75.9; or

(4)  is a corporation that would be a temporary member, within the meaning of section 331.0.1, but for paragraph 1 of that section.

Despite the first paragraph, no person who is a small supplier or a listed financial institution resident in Canada, other than the following persons, may file an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15):

(1)  (subparagraph repealed);

(2)  a charity or public institution that, as a sponsor, supplies admissions to a convention, other than an admission to a foreign convention, to a person not resident in Québec.

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287; 2001, c. 51, s. 296; 2004, c. 21, s. 534; 2009, c. 5, s. 658; 2010, c. 5, s. 242; 2012, c. 28, s. 152; 2015, c. 21, s. 734; 2021, c. 18, s. 196; 2023, c. 2, s. 92.

2021-06-29

411. A person who is not required under sections 407 to 407.6, 407.7 and 409 to 410 to be registered, and who is not required to be included in, or added to, the registration of a group under section 407.6.1, may file an application for registration with the Minister if the person

(1)  is engaged in a commercial activity in Québec;

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec;

(2.1)  is a listed financial institution resident in Canada;

(2.2)  is a particular corporation resident in Canada that owns shares of the capital stock of, or holds indebtedness of, any other corporation that is related to the particular corporation, or that is acquiring, or proposes to acquire, all or substantially all of the issued and outstanding shares of the capital stock of another corporation, having full voting rights under all circumstances, where all or substantially all of the property of the other corporation is, for the purposes of sections 301.11 to 301.13, property that was last acquired or imported into Canada by the other corporation for consumption, use or supply exclusively in the course of its commercial activities;

(3)  is the recipient of a qualifying supply, within the meaning of section 75.3, or of a supply that would be a qualifying supply if the recipient were a registrant, and the recipient files an election under section 75.4 with the Minister in respect of the qualifying supply before the latest of the dates referred to in paragraph 1 of section 75.9; or

(4)  is a corporation that would be a temporary member, within the meaning of section 331.0.1, but for paragraph 1 of that section.

Despite the first paragraph, no person who is a small supplier or a listed financial institution resident in Canada, other than the following persons, may file an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15):

(1)  (subparagraph repealed);

(2)  a charity or public institution that, as a sponsor, supplies admissions to a convention, other than an admission to a foreign convention, to a person not resident in Québec.

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287; 2001, c. 51, s. 296; 2004, c. 21, s. 534; 2009, c. 5, s. 658; 2010, c. 5, s. 242; 2012, c. 28, s. 152; 2015, c. 21, s. 734; 2021, c. 18, s. 196.

2015-10-21

411. A person who is not required under sections 407 to 407.6 and 409 to 410 to be registered, and who is not required to be included in, or added to, the registration of a group under section 407.6.1, may file an application for registration with the Minister if the person

(1)  is engaged in a commercial activity in Québec;

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec;

(2.1)  is a listed financial institution resident in Canada;

(2.2)  is a particular corporation resident in Canada that owns shares of the capital stock of, or holds indebtedness of, any other corporation that is related to the particular corporation, or that is acquiring, or proposes to acquire, all or substantially all of the issued and outstanding shares of the capital stock of another corporation, having full voting rights under all circumstances, where all or substantially all of the property of the other corporation is, for the purposes of sections 301.11 to 301.13, property that was last acquired or imported into Canada by the other corporation for consumption, use or supply exclusively in the course of its commercial activities;

(3)  is the recipient of a qualifying supply, within the meaning of section 75.3, or of a supply that would be a qualifying supply if the recipient were a registrant, and the recipient files an election under section 75.4 with the Minister in respect of the qualifying supply before the latest of the dates referred to in paragraph 1 of section 75.9; or

(4)  is a corporation that would be a temporary member, within the meaning of section 331.0.1, but for paragraph 1 of that section.

Despite the first paragraph, no person who is a small supplier or a listed financial institution resident in Canada, other than the following persons, may file an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15):

(1)  (subparagraph repealed);

(2)  a charity or public institution that, as a sponsor, supplies admissions to a convention, other than an admission to a foreign convention, to a person not resident in Québec.

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287; 2001, c. 51, s. 296; 2004, c. 21, s. 534; 2009, c. 5, s. 658; 2010, c. 5, s. 242; 2012, c. 28, s. 152; 2015, c. 21, s. 734.

2013-01-01

411. A person who is not required under sections 407 to 407.5 and 409 to 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec;

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec;

(2.1)  is a listed financial institution resident in Canada;

(2.2)  is a particular corporation resident in Canada that owns shares of the capital stock of, or holds indebtedness of, any other corporation that is related to the particular corporation, or that is acquiring, or proposes to acquire, all or substantially all of the issued and outstanding shares of the capital stock of another corporation, having full voting rights under all circumstances, where all or substantially all of the property of the other corporation is, for the purposes of sections 301.11 to 301.13, property that was last acquired or imported into Canada by the other corporation for consumption, use or supply exclusively in the course of its commercial activities;

(3)  is the recipient of a qualifying supply, within the meaning of section 75.3, or of a supply that would be a qualifying supply if the recipient were a registrant, and the recipient files an election under section 75.4 with the Minister in respect of the qualifying supply before the latest of the dates referred to in paragraph 1 of section 75.9; or

(4)  is a corporation that would be a temporary member, within the meaning of section 331.0.1, but for paragraph 1 of that section.

Despite subparagraph 1 of the first paragraph, no person who is a small supplier, other than the following persons, may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15):

(1)  (subparagraph repealed);

(2)  a charity or public institution that, as a sponsor, supplies admissions to a convention, other than an admission to a foreign convention, to a person not resident in Québec.

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287; 2001, c. 51, s. 296; 2004, c. 21, s. 534; 2009, c. 5, s. 658; 2010, c. 5, s. 242; 2012, c. 28, s. 152.

2010-04-20

411. A person who is not required under sections 407 to 407.5 and 409 to 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec;

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec;

(3)  is the recipient of a qualifying supply, within the meaning of section 75.3, or of a supply that would be a qualifying supply if the recipient were a registrant, and the recipient files an election under section 75.4 with the Minister in respect of the qualifying supply before the latest of the dates referred to in paragraph 1 of section 75.9; or

(4)  is a corporation that would be a temporary member, within the meaning of section 331.0.1, but for paragraph 1 of that section.

Despite subparagraph 1 of the first paragraph, no person who is a small supplier, other than the following persons, may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15):

(1)  a person who supplies financial services; and

(2)  a charity or public institution that, as a sponsor, supplies admissions to a convention, other than an admission to a foreign convention, to a person not resident in Québec.

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287; 2001, c. 51, s. 296; 2004, c. 21, s. 534; 2009, c. 5, s. 658; 2010, c. 5, s. 242.

2009-05-15

411. A person who is not required under sections 407 to 407.5 and 409 to 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec;

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec;

(3)  is the recipient of a qualifying supply, within the meaning of section 75.3, or of a supply that would be a qualifying supply if the recipient were a registrant, and the recipient files an election under section 75.4 with the Minister in respect of the qualifying supply before the latest of the dates referred to in paragraph 1 of section 75.9; or

(4)  is a corporation that would be a temporary member, within the meaning of section 331.0.1, but for paragraph 1 of that section.

Notwithstanding subparagraph 1 of the first paragraph, no person who is a small supplier, other than a person who supplies financial services, may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287; 2001, c. 51, s. 296; 2004, c. 21, s. 534; 2009, c. 5, s. 658.

2004-11-03

411. A person who is not required under sections 407 to 407.5 and 409 to 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec; or

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec.

Notwithstanding subparagraph 1 of the first paragraph, no person who is a small supplier, other than a person who supplies financial services, may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287; 2001, c. 51, s. 296; 2004, c. 21, s. 534.

2001-12-20

411. A person who is not required under sections 407 to 407.5 and 409 to 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec; or

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec, other than a supply of a transportation service referred to in the second paragraph,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec.

The supply of transportation services referred to in subparagraph i of subparagraph b of subparagraph 2 of the first paragraph is a zero-rated supply of a freight transportation service, or a supply of such a service deemed under section 22.32 or 24.2 to have been made outside Québec, made by a person not resident in Québec but resident in Canada.

Notwithstanding subparagraph 1 of the first paragraph, no person who is a small supplier, other than a person who supplies financial services, may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287; 2001, c. 51, s. 296.

2000-11-15

411. A person who is not required under sections 407 to 407.5 and 409 to 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec; or

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec, other than a supply of a transportation service referred to in the second paragraph,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec.

The supply of transportation services referred to in subparagraph i of subparagraph b of subparagraph 2 of the first paragraph is a zero-rated supply of a freight transportation service, or a supply of such a service deemed under section 24.2 to have been made outside Québec, made by a person not resident in Québec but resident in Canada.

Notwithstanding subparagraph 1 of the first paragraph, no person who is a small supplier, other than a person who supplies financial services, may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52; 2000, c. 39, s. 287.

2000-02-02

411. A person who is not required under sections 407 to 407.4 and 409 to 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec; or

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec, other than a supply of a transportation service referred to in the second paragraph,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec.

The supply of transportation services referred to in subparagraph i of subparagraph b of subparagraph 2 of the first paragraph is a zero-rated supply of a freight transportation service, or a supply of such a service deemed under section 24.2 to have been made outside Québec, made by a person not resident in Québec but resident in Canada.

Notwithstanding subparagraph 1 of the first paragraph, no person who is a small supplier may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679; 1999, c. 65, s. 52.

1997-12-19

411. A person who is not required under sections 407 to 407.3 and 409 to 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec; or

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec,

(a)  regularly solicits orders for the supply of corporeal movable property for shipping or delivery in Québec, or

(b)  has entered into an agreement for the supply by the person of

i.  services to be performed in Québec, other than a supply of a transportation service referred to in the second paragraph,

ii.  incorporeal movable property to be used in Québec, or

iii.  incorporeal movable property that relates to an immovable situated in Québec, corporeal movable property ordinarily located in Québec or services to be performed in Québec.

The supply of transportation services referred to in subparagraph i of subparagraph b of subparagraph 2 of the first paragraph is a zero-rated supply of a freight transportation service, or a supply of such a service deemed under section 24.2 to have been made outside Québec, made by a person not resident in Québec but resident in Canada.

Notwithstanding subparagraph 1 of the first paragraph, no person who is a small supplier may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450; 1997, c. 85, s. 679.

1995-12-15

411. A person who is not required under sections 407 to 407.3 and 409 to 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec; or

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec, regularly solicits orders for the supply of corporeal movable property for delivery in Québec.

Notwithstanding subparagraph 1 of the first paragraph, no person who is a small supplier may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11; 1995, c. 63, s. 450.

1995-06-22

411. A person who is not required under section 407, 407.1, 407.2, 409 or 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec; or

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec, regularly solicits orders for the supply of corporeal movable property for delivery in Québec.

Notwithstanding subparagraph 1 of the first paragraph, no person who is a small supplier may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411; 1994, c. 22, s. 592; 1995, c. 47, s. 11.

1994-06-17

411. A person who is not required under section 407, 407.1, 409 or 410 to be registered may make an application for registration to the Minister if the person

(1)  is engaged in a commercial activity in Québec; or

(2)  is not resident in Québec and, in the ordinary course of carrying on business outside Québec, regularly solicits orders for the supply of corporeal movable property for delivery in Québec.

Notwithstanding subparagraph 1 of the first paragraph, no person who is a small supplier may make an application for registration under that paragraph unless the person applies to the Minister of National Revenue for registration under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411; 1994, c. 22, s. 592.

1992-07-01

411. Notwithstanding the second paragraph of section 407, any person who is engaged in a commercial activity in Québec may apply to the Minister to be registered.

Any person not resident in Québec who in the ordinary course of carrying on business outside Québec regularly solicits orders for the supply of corporeal movable property for delivery in Québec may also apply to be registered.

Notwithstanding the first paragraph, no person who is a small supplier may make an application to be registered under that paragraph unless he applies to the Minister of National Revenue to be registered under subsection 3 of section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).

1991, c. 67, s. 411.