Ministère de l'Emploi et de la Solidarité sociale
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T-0.1 - Act respecting the Québec sales tax

Section 477.5
Disposition versions

Full text
477.5. Every person (other than a registrant or a person that carries on a business in Québec) that is a specified supplier at any time, a distribution platform operator in respect of a supply made at any time or an accommodation platform operator in respect of a supply made at any time is required at that time to be registered under this division if the threshold amount of the person for any period of 12 months that includes that time (other than a period that begins before 1 July 2021) exceeds $30,000.
An application for registration must be filed with the Minister by a person on or before the day from which the person is required to be registered.
The Minister may register the person applying for registration and, for that purpose, the Minister, or any person the Minister authorizes, shall assign a registration number to the person and notify the person of the registration number and the effective date of the registration.
For the purposes of this chapter, sections 415.0.4 to 415.0.6 apply, with the necessary modifications.
Where a person that is registered under this division becomes registered under Division I of Chapter VIII on a particular day, the person ceases to be registered under this division effective on the particular day.
The Minister may, after giving a person that is registered under this division reasonable written notice, cancel the registration of the person if the Minister is satisfied that the registration is not required for the purposes of this division.
On request from a person, the Minister may cancel the registration of the person under this division if the Minister is satisfied that the registration is not required for the purposes of this division.
Where the Minister cancels the registration of a person under the sixth or seventh paragraph, the Minister shall notify the person of the cancellation and its effective date.
2018, c. 18, s. 78; 2019, c. 14, s. 555; 2021, c. 18, s. 207.
477.5. A person who is a specified supplier or the operator of a specified digital platform (other than a person registered or required to be registered under Division I of Chapter VIII) is required to be registered under this division from the first day of a particular calendar month for which the person’s specified threshold exceeds $30,000.
An application for registration must be filed with the Minister by a person on or before the day from which the person is required to be registered.
The Minister may register the person applying for registration and, for that purpose, the Minister, or any person the Minister authorizes, shall assign a registration number to the person and notify the person of the registration number and the effective date of the registration.
For the purposes of this chapter, sections 415.0.4 to 415.0.6 apply, with the necessary modifications.
2018, c. 18, s. 78; 2019, c. 14, s. 555.
477.5. A person who is a specified supplier or the operator of a specified digital platform (other than a person registered or required to be registered under Division I of Chapter VIII) is required to be registered under this division from the first day of a particular calendar month for which the person’s specified threshold exceeds $30,000.
An application for registration must be filed with the Minister by a person on or before the day from which the person is required to be registered.
The Minister may register the person applying for registration and, for that purpose, the Minister, or any person the Minister authorizes, shall assign a registration number to the person and notify the person of the registration number and the effective date of the registration.
For the purposes of this chapter, sections 415.0.4 to 415.0.6 apply, with the necessary modifications.
2018, c. 18, s. 78; 2019, c. 14, s. 555.
See S.Q. 2018, c. 18, s. 135, par. (3).
477.5. A person who is a specified supplier or the operator of a specified digital platform (other than a person registered or required to be registered under Division I of Chapter VIII) is required to be registered under this division from the first day of a particular calendar month for which the person’s specified threshold exceeds $30,000.
An application for registration must be filed with the Minister by a person on or before the day from which the person is required to be registered.
The Minister may register the person applying for registration and, for that purpose, the Minister, or any person the Minister authorizes, shall assign a registration number to the person and notify the person of the registration number and the effective date of the registration.
2018, c. 18, s. 78.
See S.Q. 2018, c. 18, s. 135, par. (3).
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