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Excise Tax Act

Version of section 241 from 2003-01-01 to 2012-12-13:


Marginal note:Registration

  •  (1) The Minister may register any person applying therefor and shall thereupon assign a registration number to the person and notify the person in writing of the registration number and the effective date of the registration.

  • Marginal note:Taxi business

    (2) Where, on the day on which the registration under subsection (1) of a person becomes effective or is varied under subsection 242(2.1), the person is a small supplier carrying on a taxi business and an approval under subsection 240(3.1) in respect of the registration does not become effective on that day, the registration does not apply to any other commercial activity engaged in by the person in Canada throughout the period commencing on that day and ending on the earlier of the first day thereafter that the person ceases to be a small supplier and the day, specified in a notice issued under subsection 240(3.1) in respect of that registration or varied registration, as the case may be, from which the registration is to apply to all commercial activities engaged in by the person in Canada.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1993, c. 27, s. 101

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