a-6.002, r. 4.1 - Regulation respecting the fees for users of the advance rulings and written opinions service of the Direction générale de la législation of the Agence du revenu du Québec

Updated to 1 January 2024

This document has official status.

chapter A-6.002, r. 4.1

Regulation respecting the fees for users of the advance rulings and written opinions service of the Direction générale de la législation of the Agence du revenu du Québec

Tax Administration Act

(chapter A-6.002, s. 96.1).

The fees prescribed in the Regulation have been indexed as of 1 January 2024 pursuant to the notice published in Part 1 (French) of the Gazette officielle du Québec of 2 December 2023, page 794. (ss. 2, 3)

T.B. 180500; O.C. 701-2013, s. 1; S.Q. 2016, c. 29, s. 27.

1. (Revoked).

T.B. 180500, s. 1; O.C. 701-2013, s. 2.

2. The Agency is authorized to collect from any person who requests an advance ruling from the Direction générale de la législation, fees amounting to $153 for every hour or part of an hour required to prepare that ruling.

However, the fees prescribed in the first paragraph cannot be less than $365.

T.B. 180500, s. 2; O.C. 701-2013, s. 3; O.C. 1105-2014, s. 1; S.Q. 2016, c. 29, s. 28.

3. Subject to section 4, the Agency is also authorized to collect from any person who requests a written opinion from the Direction générale de la législation that is intrinsically in the nature of an opinion that could be obtained from the private sector, fees amounting to $153 for every hour or part of an hour required to prepare that written opinion.

However, the fees prescribed in the first paragraph cannot be less than $365.

T.B. 180500, s. 3; O.C. 701-2013, s. 4; O.C. 1105-2014, s. 2; S.Q. 2016, c. 29, s. 28.

4. Except where a taxpayer in whose name a request for a written opinion is made gives written authorization to the Agency to collect fees for preparing a written opinion, the Agency is not authorized to collect such fees, where

(a)  the request for a written opinion is made by an individual, within the meaning of the Taxation Act (chapter I-3), other than a trust, or for his account and deals with provisions of fiscal laws other than those relative to the carrying on of a business;

(b)  the request for a written opinion deals with fiscal measures the relevant legislative provisions of which, at the time of the request, have not been assented to in the case of a law or have not been published in the Gazette officielle du Québec in the case of a regulation;

(c)  the request for a written opinion deals with the performance of a mandate provided for in a provision of a fiscal law.

T.B. 180500, s. 4; O.C. 701-2013, s. 5.

REFERENCES

T.B. 180500, 1992 G.O. 2, 2883

S.Q. 2010, c. 31, s. 175

O.C. 701-2013, 2013 G.O. 2, 1829

O.C. 1105-2014, 2014 G.O. 2, 2812

S.Q. 2016, c. 29, ss. 27 and 28