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(1) In accordance with paragraph (b) of subsection (2) of section 9 of the Act, a taxable person who has branches in other locations shall apply for copies of the certificate, in the form and manner determined by the Commissioner-General, for each of the branches where the person engages in a taxable activity.

(2) An individual who engages in a taxable activity different from the registered taxable activity shall apply for a certificate in the name of that other taxable activity in the form and manner determined by the Commissioner-General and subregulation (1) shall apply if that taxable activity also has branches.

(3) The copies of the certificate shall be provided at a fee determined by the Commissioner-General.

(4) A person may apply to the Commissioner-General for a copy of the certificate where the certificate of that person has been lost, mutilated or destroyed.

(5) The Commissioner-General shall, upon being satisfied that the certificate has been lost, mutilated or destroyed, issue to the taxpayer a certified copy of the registration certificate upon payment of the fees determined by the Commissioner-General.