T-0.1 - Act respecting the Québec sales tax

Section 477.1 Disposition versions

1997-12-19

477.1. Notwithstanding sections 474 to 477, where a registrant obtains authorization under section 239 of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) to file separate returns in relation to a division or branch in respect of which an application may be filed under sections 474 and 475, the following rules apply:

(1)  the registrant is not required to file the application provided for in section 474;

(2)  the authorization granted under section 239 of Part IX of the said Act, including any conditions to which the authorization is subject, is deemed to be an authorization granted under section 475;

(3)  a notice of revocation issued under section 239 of Part IX of the said Act of the authorization obtained under that section is deemed to be a revocation issued under section 476 of the authorization granted under section 475 and the effective date of the notice is deemed to be the effective date of the revocation.

For the purposes of the first paragraph, the Minister may require that the registrant inform the Minister in prescribed form containing prescribed information and in the manner and within the time prescribed by the Minister of the authorization obtained under section 239 of Part IX of the said Act or of any revocation of such authorization, or require that the registrant transmit to the Minister the authorization or notice of revocation issued pursuant to the said section 239.

This section applies, with the necessary modifications, to a person referred to in section 397 who is authorized to file an application under section 239 of Part IX of the said Act by reason of the application of subsection 11 of section 259 of the said Act.

1995, c. 63, s. 493; 1997, c. 85, s. 710.

1995-12-15

477.1. Notwithstanding sections 474 to 477, where a registrant obtains authorization under section 239 of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) to file separate returns in relation to a division or branch in respect of which an application may be filed under sections 474 and 475, the following rules apply:

(1)  the registrant is not required to file the application provided for in section 474;

(2)  the authorization granted under section 239 of Part IX of the said Act, including any conditions to which the authorization is subject, is deemed to be an authorization granted under section 475;

(3)  a notice of revocation issued under section 239 of Part IX of the said Act of the authorization obtained under that section is deemed to be a revocation issued under section 476 of the authorization granted under section 475 and the effective date of the notice is deemed to be the effective date of the revocation.

For the purposes of the first paragraph, the Minister may require that the registrant inform the Minister in prescribed form containing prescribed information and in the manner and within the time prescribed by the Minister of the authorization obtained under section 239 of Part IX of the said Act or of any revocation of such authorization, or require that the registrant transmit to the Minister the authorization or notice of revocation issued pursuant to the said section 239.

1995, c. 63, s. 493.