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T-0.1 - Act respecting the Québec sales tax
Section 541.31.1
Disposition versions
541.31.1. (Repealed).
2018, c. 182018, c. 18, s. 991; 2019, c. 142019, c. 14, s. 5651.
541.31.1. Where a person who operates a digital accommodation platform files with the Minister a request for the cancellation of the person’s registration as of a particular date, the Minister cancels the registration from that date if the request was filed with the Minister in writing at least 60 days before that date.
Where the obligations arising from the application of this Title have not been met by a person who operates a digital accommodation platform, the Minister may cancel the person’s registration after giving the person a written notice of at least 60 days before the cancellation becomes effective.
Where the Minister cancels a person’s registration under the first or second paragraph, the Minister shall give the person a written notice of the cancellation and of the date on which it becomes effective.
The person whose registration is cancelled shall, within 30 days after the date on which the cancellation becomes effective, render an account to the Minister of the tax and the particular amounts that were or should have been collected by the person and, at that time, remit them to the Minister.
