Excise Tax Act — E-15 242
Cancellation 242 (1) The Minister may, after giving a person who is registered under this Subdivision reasonable written notice, cancel the registration of the person if the Minister is satisfied that the registration is not required for the purposes of this Part. Cancellation of group registration (1.1) The Minister may, after giving reasonable written notice to each member of a group that is registered under this Subdivision and to the person that is prescribed in respect of the group for the purposes of paragraph 240(1.3)(b), cancel the registration of the group if the Minister is satisfied that the registration is not required for the purposes of this Part. Cancellation of group registration (1.2) The Minister must cancel the registration of a group in prescribed circumstances. Removal from group registration (1.3) The Minister may, after giving reasonable written notice to a particular person that is a member of a group that is registered under this Subdivision and to the person that is prescribed in respect of the group for the purposes of paragraph 240(1.3)(b), remove the particular person from the registration of the group if the Minister is satisfied that the particular person is not required to be included in the registration for the purposes of this Part. Removal from group registration (1.4) The Minister must remove a person from the registration of a group in prescribed circumstances. Request for cancellation (2) The Minister shall cancel the registration of a person who is not carrying on a taxi business, effective after the last day of a fiscal year of the person, where (a) the person is a small supplier and has filed with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to do so; and (b) the person has been registered for a period of not less than one year ending on that day. Request for variation (2.1) Where a small supplier carrying on a taxi business files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have the registration of the person varied to apply only to that business, the Minister shall so vary the registration, effective on a day that is the first day of a fiscal year of the person and that is at least one year after the registration of the person last became applicable to all commercial activities engaged in by the person in Canada. Request for cancellation (2.2) Where at any time that an approval granted under subsection 178.2(3) in respect of a direct seller is in effect, an independent sales contractor (within the meaning assigned by section 178.1) of the direct seller would be a small supplier if the approval had been in effect at all times before that time and the contractor files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have the registration of the contractor cancelled, the Minister shall cancel the registration of the contractor. Request for cancellation (2.3) If, at any time when an approval granted under subsection 178(5) in respect of a network seller (as defined in subsection 178(1)) and each of its sales representatives (as defined in that subsection) is in effect, a sales representative of the network seller would be a small supplier if the approval had been in effect at all times before that time and the sales representative files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have the registration of the sales representative cancelled, the Minister shall cancel the registration of the sales representative. Notice of cancellation or variation (3) If the Minister cancels or varies the registration of a person, the Minister must notify the person in writing of the cancellation or variation and its effective date. Group registration — notice of cancellation (4) If the Minister cancels the registration of a group, (a) the Minister must notify in writing eac