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T-0.1 - Act respecting the Québec sales tax
Section 415.0.3
Disposition versions
415.0.3. If an application is filed with the Minister under subparagraph 1 of the third paragraph of section 410.1, the Minister may add a selected listed financial institution to the registration of a group, in which case the following rules apply:
(1) the Minister shall notify in writing the manager of the group and the financial institution of the effective date of the addition to the registration;
(2) where the financial institution is registered under this division on the day preceding the effective date of the addition to the registration of the group, the registration of the financial institution is cancelled as of the effective date; and
(3) as of the effective date of the addition to the registration of the group, the financial institution is deemed, other than for the purposes of sections 416 to 418, to be a registrant under this division and to have a registration number that is the registration number of the group.
