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 September 2012

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, des enquêtes et du registraire des entreprises 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 2012 pursuant to the notice published in Part 1 (French) of the Gazette officielle du Québec of 11 February 2012, page 239. (ss. 2, 3)

1. The provisions of this Regulation apply to the Agence du revenu du Québec.

T.B. 180500, s. 1.

2. The Agence du revenu du Québec is authorized to collect from any person who requests an advance ruling from the Direction générale de la législation, des enquêtes et du registraire des entreprises, fees amounting to $104 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 $260.

T.B. 180500, s. 2.

3. Subject to section 4, the Agence du revenu du Québec is also authorized to collect from any person who requests a written opinion from the Direction générale de la législation, des enquêtes et du registraire des entreprises that is intrinsically in the nature of an opinion that could be obtained from the private sector, fees amounting to $104 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 $260.

T.B. 180500, s. 3.

4. Except where a taxpayer in whose name a request for a written opinion is made gives written authorization to the Agence du revenu du Québec to collect fees for preparing a written opinion, the Agence du revenu du Québec 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.

REFERENCES

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

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