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T-0.1 - Act respecting the Québec sales tax

Section 417.0.2
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417.0.2. Every person who, on 1 January 2013, is not resident in Canada and is a registrant shall file a request for cancellation of registration with the Minister if the person
(1)  is registered under section 411.0.1; and
(2)  is not registered under subdivision d of Division V of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
The Minister shall cancel the registration of any person who files a request in accordance with the first paragraph and the cancellation becomes effective on 1 January 2013.
2012, c. 28, s. 154.
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