T-0.1 - Act respecting the Québec sales tax

Section 297.0.13 Disposition versions

2011-06-06

297.0.13. The Minister may, effective on the first day of a fiscal year of a network seller, revoke an approval granted under section 297.0.7 if, before that day, the Minister notifies the network seller of the revocation and the day on which it becomes effective and if

(1)  the network seller fails to comply with a provision of this Title;

(2)  it can reasonably be expected that the network seller will not be a qualifying network seller throughout the fiscal year;

(3)  the network seller requests in writing that the Minister revoke the approval;

(4)  the notice referred to in section 416 has been given to, or the request referred to in subparagraph 1 of the first paragraph of section 417 has been filed by, the network seller; or

(5)  it can reasonably be expected that the network seller will not be engaged exclusively in commercial activities throughout the fiscal year.

2011, c. 6, s. 254.