FP-611-V -
Request for Cancellation or Variation of Registration
F - General Information
Important
The general information provided on this form is for your convenience and guidance only; it does not replace the Excise Tax Act, the Act respecting the Québec sales tax or any regulations made thereunder. As the information may not apply to your particular situation, we suggest you consult the legislation, or write or telephone an office of the Ministère du Revenu du Québec to request further information.
Who should complete this form?
This form is for persons who wish to request the cancellation or variation of their GST/HST registration, their QST registration, or both. It allows
persons who no longer carry on commercial activities to request the cancellation of their registration because it is no longer required;
small suppliers to cancel their registration;
persons who no longer carry on commercial activities in Québec but continue to carry on activities elsewhere in Canada to cancel their QST registration only.
The request will be accepted if the Minister is satisfied that the registration is no longer required or that it must be varied.
Effects of cancellation of GST/HST registration
If you cancel your GST/HST registration, your QST registration will automatically be cancelled as well, unless you are engaged in one of the activities described in points 1 to 5 in section 2(e) of Part B.
Reapplying for registration
If your registration was cancelled but you cease to be considered a small supplier, you must reapply for GST/HST and QST registration.
Submitting your request
Please send the duly completed request form to an office of the Ministère du Revenu du Québec.
G - Instructions
Effective date of cancellation or variation (Part C)
The cancellation of the registration of a small supplier who has been registered for one year or more may take effect at any time during the fiscal year. As of that date, the registrant will no longer be required to collect the GST or the QST on taxable supplies; nor will the registrant be entitled to input tax credits (ITCs) or input tax refunds (ITRs) respecting the GST/HST and the QST paid on taxable inputs.
In all other cases, the effective date of the cancellation is the date on which commercial operations ceased.
The Ministère will inform the registrant of the effective date of the cancellation or variation.
Value of property held at the time of cancellation of registration (Part D)
When a persons registration is cancelled, the person is deemed
to have supplied, immediately prior to cancellation, the property that was for use in the course of commercial activities and for which the registrant could claim ITCs and ITRs;
to have collected the GST/HST and the QST on the fair market value of the property. In the case of capital property, the amount of GST/HST and QST deemed to have been collected is based on the tax content of the property. In most situations, this is the GST/HST and the QST that should have been paid on this property and on any improvements made to the property, after any recoverable amount (except an ITC and an ITR) is deducted, and after depreciation is taken into account.
The person will be required to remit to the Ministère the GST/HST and the QST on these deemed sales with the last return filed as a registrant.
H - Definitions
"Business" includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether or not the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement. The term "business" does not include an office or employment.
"Commercial activity" means
any business carried on by a person;
any adventure or concern of a person in the nature of trade; and
any activity engaged in by a person that involves the supply of an immovable (called "real property" for GST purposes).
However, the term "commercial activity" does not include
an activity engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership made up of individuals; or
an activity that involves the making of an exempt supply. "Exempt supply" refers to any supply included in Schedule V of the Excise Tax Act or covered in sections 93 through 172.1 of the Act respecting the Québec sales tax (i.e., child-care services, legal-aid services, most educational services, most supplies made by charities).
"Exempt supply" refers to any supply included in Schedule V of the Excise Tax Act or covered in sections 93 through 172.1 of the Act respecting the Québec sales tax (i.e., child-care services, legal-aid services, most educational services, most supplies made by charities).
"Person" means an individual, partnership, corporation, trust or succession, or a body that is an association, union, club, commission or other organization of any kind.
"Public service body" means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university.
"Registrant" means a person who is registered, or who is required to apply to be registered, under the GST/HST system or the QST system.
"Small supplier" means a person who is considered a small supplier throughout a given calendar quarter and the month following that quarter, and whose total taxable and zero-rated supplies (including those of the persons associates) did not exceed $30,000 ($50,000 for public service bodies) during the four calendar quarters previous to the given calendar quarter. The total annual supplies of a person do not include GST/HST and QST amounts to be collected or amounts related to the sale of capital property or to the supply of the goodwill of a business. However, the total annual supplies include the total taxable and zero-rated supplies worldwide (other than supplies of financial services in the GST/HST system) of the person and the persons associates.
A charity or a public institution is considered a small supplier if, as applicable,
it is in its first year of existence;
it is in its second year of existence and its gross revenue did not exceed $250,000 during its first fiscal year;
it has been in existence for more than two years and, in one of the previous two fiscal years, its gross revenue did not exceed $250,000; or
it is considered a small supplier according to the general definition provided above.
"Taxable supply" refers to a supply that is made in the course of a commercial activity.
"Taxi business" means a business carried on in Canada of transporting passengers by taxi (or a similar vehicle) for fares that are regulated under the laws of Canada or a province.