T-0.1 - Act respecting the Québec sales tax

Section 417.1 Disposition versions

1997-12-19

417.1. Where a person who is a small supplier carrying on a taxi business files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have the registration of the person varied to apply only to that business, the Minister shall so vary the registration.

Notwithstanding the first paragraph, a person who is a small supplier may not request a variation of registration as provided for therein unless the person files with the Minister of National Revenue a request under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) to have the registration of the person apply only in respect of activities in respect of which the person is required to be registered under that Act.

The variation provided for in the first paragraph becomes effective on the date from which the registration under Part IX of the Excise Tax Act applies only in respect of activities in respect of which the person is required to be registered under that Act.

1994, c. 22, s. 596; 1997, c. 85, s. 682.

1994-06-17

417.1. Where a small supplier carrying on a taxi business files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have the registration of the person varied to apply only to that business, the Minister shall so vary the registration.

The variation is effective on a day that is the first day of a fiscal year of the small supplier, within the meaning of section 458.1 and that is at least one year after the registration of the small supplier last became applicable to all commercial activities engaged in by the small supplier in Québec.

1994, c. 22, s. 596.