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We know that Revenu Québec has very significant powers of perception GST-QST. In his arsenail, it can add a series of measures that handcuff gradually entered.

Handcuffs gradually moved. First demand of a security as a condition of maintaining the certificate of registration. Then the suspension of certificate of registration if security is not given. Finally by an injunction requiring the closure of the establishment.

The intent of these measures is to encourage the registrant to comply with its tax obligations relating to statements, collection and tax rebates. Otherwise, the registrant sees first financial constraint, and finally sterilized somehow.

Sterilization "in vitro" of the registrant is called to be a nuclear weapon. The registrant thereby loses his right to levy taxes, claim refunds and, in the case of the injunction, to operate its business. At least this is the understanding although one might properly ask if the law leads conclusively to this result.


In consumption taxes, registration is the license. It is the right to monetize. So in the absence of registration, one loses all his rights, right?

Putting on his hat tight around the temples technician, we see that the laws GST-QST state that a "registered" means a person who is registered or is required to be.

Could it be the case that a person whose registration is suspended still remain a part if it is required to be? Is required to register any person who makes a taxable supply in the course of a commercial activity.

So, as illogical as it may seem, a person whose registration is revoked, it would still technically a "registered" if she continued to pursue a commercial activity? A person do not registration has been canceled is still "held at the inscription"? Please Skotch another .....


What would be the effect of any suspension of the registration certificate? If you do not want to brainstorming, we simply assert that, having no certificate of registration, the registrant can not collect taxes or claim credits or refunds. This is the general understanding of Revenu Québec and practitioners.


But for fans of technical tax, is this really the case? The law remains that any "person" who makes a taxable supply must collect the tax. This obligation is not related to the possession of a certificate of registration. In fact, would it not true that the person whose certificate of registration has been suspended would be technical default if it did not charge the GST-QST? Obviously, however, if the supplier does not have a registration number, the purchaser would likely be denied a refund of the tax levied in the absence of being able to support a registration number.


All "registered" (person required to be registered) is entitled to credits or refunds of taxes. We can therefore rightly wonder if a poor person's certificate of registration technically maintain its right to credits or refunds. What hérétie even think!


Some now say that all this discussion is theoretical and based on legal games with little practical effect. Is it possibly completely in left field? Maybe they are right.

And others would say that anyone who would play with the nerves and Revenu Québec would be subject to a closure order under section 68.1 of the Law on Tax Administration.

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