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T-0.1 - Act respecting the Québec sales tax
Section 417.2
Disposition versions
417.2. Where, at any time that an approval granted under section 297.1.3 in respect of a direct seller is in effect, an independent sales contractor, within the meaning of section 297.1, of the direct seller would be a small supplier if the approval had been in effect at all times before that time, the Minister shall cancel the registration of the independent sales contractor if
(1) the independent sales contractor files with the Minister in prescribed manner a request to that effect in prescribed form containing prescribed information; and
(2) the independent sales contractor’s registration has been cancelled under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
The cancellation referred to in the first paragraph is effective on the date on which the cancellation of the independent sales contractor’s registration under Part IX of the Excise Tax Act becomes effective.
417.2. Where, at any time when an approval granted under section 297.1.3 in respect of a direct seller is in effect, an independent sales contractor, within the meaning of section 297.1, of the direct seller would be a small supplier if the approval had been in effect at all times before that time and the contractor files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have the registration of the contractor cancelled, the Minister shall cancel the registration of the contractor.
417.2. Where a person who is an independent sales contractor for the purposes of Division III.1 of Chapter VI files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have the registration of the person cancelled, the Minister shall so cancel the registration.
