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T-0.1 - Act respecting the Québec sales tax

Section 350.23.10
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350.23.10. The Minister may revoke an authorization granted to a person under section 350.23.7, effective on a day in a fiscal year of the person (in this section referred to as the “fiscal year of the revocation”), if
(1)  the person fails to comply with any condition attached to the authorization or with any provision of this Title;
(2)  it can reasonably be expected that
(a)  one or both of the conditions described in paragraphs 1 and 2 of section 350.23.7 would not be met if the fiscal year referred to in those paragraphs were the fiscal year of the revocation, or
(b)  the person’s shipping revenue percentage for the fiscal year of the revocation will be less than 80%; or
(3)  the person has requested in writing that the authorization be revoked as of that day.
2003, c. 2, s. 335.
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