A-7.003 - Act respecting the Agence du revenu du Québec

Updated to 20 February 2024

This document has official status.

chapter A-7.003

Act respecting the Agence du revenu du Québec

CHAPTER I CONSTITUTION

1. An agency is established under the name “Agence du revenu du Québec” (the “Agency”).

It may be designated as “Revenu Québec”.

2010, c. 31, s. 1.

2. The Agency is a legal person and a mandatary of the State.

The Agency’s property forms part of the domain of the State, but the execution of the Agency’s own obligations may be levied against its property.

The Agency binds none but itself when it acts in its own name in the performance of its own obligations.

2010, c. 31, s. 2.

3. The head office of the Agency is located in the territory of Ville de Québec, at the place it determines.

Notice of the location and any relocation of the head office is published in the Gazette officielle du Québec.

2010, c. 31, s. 3.

CHAPTER II MISSION

4. The mission of the Agency is to support the Minister of Revenue in administering and enforcing any Act under the Minister’s administration and in fulfilling the Minister’s other responsibilities under any Act, regulation, order, order in council or agreement. The Agency collects sums to be allocated to fund public services of the State and participates in the Government’s economic and social missions, particularly by administering funds collection and redistribution programs.

2010, c. 31, s. 4.

CHAPTER III ORGANIZATION AND OPERATION

DIVISION I RESPONSIBILITIES

5. The Agency is under the Minister’s responsibility.

2010, c. 31, s. 5.

6. A board of directors supervises the administration of the Agency and is accountable to the Government for the Agency’s decisions, and the chair is answerable to the Minister for such decisions.

The Minister may issue written directives to the board of directors on matters which, in the Minister’s opinion, relate to public interest issues or the collaboration policy referred to in subparagraph 12 of the second paragraph of section 26, or could affect public finances.

Such directives require the approval of the Government and come into force on the date of their approval. Once approved, they are binding on the Agency and the Agency must comply with them.

2010, c. 31, s. 6.

7. In carrying out its mission, the Agency exercises the functions and powers of the Minister.

2010, c. 31, s. 7.

8. The president and chief executive officer exercises the functions and powers of the Minister relating to the application or enforcement of any Act, regulation, order, order in council or agreement with regard to any person or entity.

The president and chief executive officer also exercises the functions and powers of the Minister relating to the collection, use and communication of information concerning any person or entity that relates to the application or enforcement of any Act under the Minister’s administration or to any other responsibility conferred on the Minister by any Act, regulation, order, order in council or agreement.

In exercising these functions and powers, the president and chief executive officer has the authority of the Minister and may delegate, and authorize the subdelegation of, the exercise of that authority to another employee or to a class of employees of the Agency.

These functions and powers may be exercised only by employees of the Agency. However, the president and chief executive officer, if of the opinion that it is necessary for a particular matter, may authorize that the services of a person who is not an employee of the Agency be hired by contract.

2010, c. 31, s. 8.

DIVISION II BOARD OF DIRECTORS

9. The board of directors is composed of 15 members appointed by the Government, including the chair of the board and the president and chief executive officer.

2010, c. 31, s. 9; 2022, c. 19, s. 26.

10. A person may not be appointed as a member of the board of directors or remain a member of the board if

(1)  the person was convicted of an offence under any of the laws listed in section 47 during the five years prior to appointment or at any time while in the office of director, to the extent that the offence is incompatible with the office of director, unless the person has been pardoned;

(2)  the person did not file, for a given period, a return or report that ought to have been filed under a fiscal law within the meaning assigned by section 1 of the Tax Administration Act (chapter A-6.002) on the date set by that fiscal law, though the person was required to do so under section 39 of the Tax Administration Act; or

(3)  the person owes an amount exigible under a fiscal law within the meaning assigned by section 1 of the Tax Administration Act, unless the person has entered into an agreement for the payment of the amount and complies with it, or the recovery of the amount has been suspended legally.

2010, c. 31, s. 10.

11. (Repealed).

2010, c. 31, s. 11; 2022, c. 19, s. 27.

12. (Repealed).

2010, c. 31, s. 12; 2022, c. 19, s. 27.

13. (Repealed).

2010, c. 31, s. 13; 2013, c. 16, s. 86; 2022, c. 19, s. 27.

14. At least six members of the board of directors, including the chair and the president and chief executive officer, must have sufficient experience, in the opinion of the Government, acquired as a high-ranking public servant or a senior officer of a department, agency or enterprise of a government.

At least three of the members mentioned in the first paragraph, other than the president and chief executive officer, must, at the time of their appointment or of the renewal of their term, if applicable, be in the employ of a government department or agency within the meaning of section 4 of the Auditor General Act (chapter V-5.01), to which the Agency provides collection services, or of the Ministère des Finances, as deputy minister, assistant deputy minister, associate deputy minister, president, vice-president or chair or vice-chair. Any additional member who is so employed must also be from a government department or agency to which the Agency provides collection services and hold such a position.

A member referred to in the second paragraph who ceases to be in the employ of a government department or agency to which the Agency provides collection services, or of the Ministère des Finances, may complete his or her term provided the member has been exercising his or her functions on the board of directors for at least one year and continues to occupy the position of deputy minister, assistant deputy minister, associate deputy minister, president, vice-president or chair or vice-chair in another government department or agency.

The board of directors must include a member who is a member of the professional order of accountants listed in the Professional Code (chapter C-26) and another who is a member of the Barreau du Québec or the Chambre des notaires du Québec, appointed after consultation with those professional orders.

2010, c. 31, s. 14; 2012, c. 11, s. 32; 2013, c. 16, s. 87; 2020, c. 5, s. 92; 2022, c. 19, s. 28.

15. (Repealed).

2010, c. 31, s. 15; 2022, c. 19, s. 29.

16. (Repealed).

2010, c. 31, s. 16; 2022, c. 19, s. 29.

17. A vacancy on the board of directors is filled in accordance with the rules of appointment to the board.

Non-attendance at a number of board meetings determined by the by-laws of the Agency, in the cases and circumstances specified, constitutes a vacancy.

2010, c. 31, s. 17.

18. (Repealed).

2010, c. 31, s. 18; 2022, c. 19, s. 29.

19. Board members, other than the president and chief executive officer and the members mentioned in the second paragraph of section 14, receive a remuneration on the conditions and to the extent determined by the Government.

They are entitled to the reimbursement of expenses incurred in the exercise of their functions, on the conditions and to the extent determined by the Government.

2010, c. 31, s. 19.

20. (Repealed).

2010, c. 31, s. 20; 2022, c. 19, s. 29.

21. The quorum at meetings of the board of directors is the majority of its members, including the president and chief executive officer or the chair of the board.

Decisions of the board are made by a majority vote of the members present.

2010, c. 31, s. 21; 2022, c. 19, s. 30.

22. The members of the board of directors may waive notice of a meeting. The attendance of a member of the board constitutes a waiver of notice, unless the member is present to contest the legality of the calling of the meeting.

2010, c. 31, s. 22.

23. If all agree, the members of the board of directors may take part in a meeting of the board by means of equipment enabling all participants to communicate directly with one another.

2010, c. 31, s. 23.

24. A written resolution, signed by all the members of the board of directors entitled to vote, has the same value as a resolution adopted during a meeting of the board.

2010, c. 31, s. 24.

25. (Repealed).

2010, c. 31, s. 25; 2022, c. 19, s. 31.

26. The functions of the board include, in particular,

(1)  approving the statement of services to individuals and businesses;

(2)  (subparagraph repealed);

(3)  approving the staffing level and the staffing plan;

(4)  (subparagraph repealed);

(5)  (subparagraph repealed);

(6)  (subparagraph repealed);

(7)  (subparagraph repealed);

(8)  (subparagraph repealed);

(9)  seeing to it that the board committees exercise their functions properly;

(10)  approving, in accordance with section 42, human resources policies as well as the standards and scales of remuneration, including, where applicable, a variable pay policy, and the other conditions of employment of employees appointed by the Agency; these conditions of employment must include, in the case of an employee who is not governed by a collective agreement, a remedy against a decision rendered in his or her regard with respect to a condition of employment other than classification, staffing or evaluation, or with respect to a dismissal or other disciplinary sanction, except if a remedy is available under this Act;

(11)  approving the information technology investment plan and an information resource management and security policy;

(12)  establishing a policy of collaboration with bodies offering government services, with regard to the optimal use of information technologies, electronic service delivery and shared services; and

(13)  (subparagraph repealed);

(14)  determining the delegation and subdelegation of powers and signing authority in all matters connected with the board’s functions and powers.

The board also reports to the Minister on any matter submitted to it by the Minister, and makes recommendations to the Minister concerning the efficient use of Agency resources.

2010, c. 31, s. 26; 2022, c. 19, s. 32.

27. (Repealed).

2010, c. 31, s. 27; 2022, c. 19, s. 33.

28. (Repealed).

2010, c. 31, s. 28; 2022, c. 19, s. 33.

29. The Agency submits the variable pay policy referred to in subparagraph 10 of the second paragraph of section 26 to the Government for approval.

2010, c. 31, s. 29.

30. (Repealed).

2010, c. 31, s. 30; 2012, c. 11, s. 32; 2022, c. 19, s. 33.

31. In no case may the board of directors or any of its members, other than the president and chief executive officer, exercise the functions and powers described in section 8.

No information may be communicated to the board of directors or one of its members, other than the president and chief executive officer, which, even indirectly, reveals the identity of a person or entity who is subject to the application or enforcement of any Act under the Minister’s administration or any Act, regulation, order, order in council or agreement that confers a responsibility on the Minister.

2010, c. 31, s. 31.

32. Subject to sections 39 and 40, no deed, document or writing binds the Minister or the Agency, or may be attributed to them, unless it is signed by a person authorized to do so by by-law of the board of directors.

The by-law may allow that a facsimile of the signature of a person referred to in the first paragraph be affixed on the documents specified in the by-law. Such a facsimile has the same force as the signature itself.

2010, c. 31, s. 32.

DIVISION III PRESIDENT AND CHIEF EXECUTIVE OFFICER

33. (Repealed).

2010, c. 31, s. 33; 2022, c. 19, s. 33.

34. The Government appoints the number of vice-presidents it determines to assist the president and chief executive officer.

They are appointed for a term of up to five years. At the end of their term, they remain in office until they are replaced or reappointed.

The offices of president and chief executive officer and of vice-president are full-time positions.

2010, c. 31, s. 34; 2022, c. 19, s. 34.

35. The Government determines the remuneration, the employee benefits and the other conditions of employment of the vice-presidents.

2010, c. 31, s. 35; 2022, c. 19, s. 35.

36. (Repealed).

2010, c. 31, s. 36; 2022, c. 19, s. 36.

37. If the president and chief executive officer is absent or unable to act, the Minister may designate a vice-president to act in the president and chief executive officer’s place.

2010, c. 31, s. 37.

38. The president and chief executive officer designates a vice-president to act as chief information officer.

2010, c. 31, s. 38.

39. The signature of the president and chief executive officer gives force and authority to any document within the jurisdiction of the Agency.

2010, c. 31, s. 39.

40. With respect to the functions and powers conferred on the Minister and referred to in section 8, a deed, document or writing binds the Minister or the Agency, or may be attributed to them, only if it is signed by the Minister or the president and chief executive officer or, within the limits of his or her duties within the administrative unit under his or her responsibility or to which he or she is attached, by a vice-president or a director general, or by any other employee of the Agency authorized by the Minister.

A facsimile of the signature of a person mentioned in the first paragraph may be affixed on the documents the Minister determines. Such a facsimile has the same force as the signature itself.

A notice of the date of coming into force of the written authorization and the address of the website on which it is posted is published in the Gazette officielle du Québec.

2010, c. 31, s. 40; 2020, c. 5, s. 95.

41. Documents and copies of documents emanating from the Agency or forming part of its records are authentic if they are signed or certified by an authorized employee of the Agency.

2010, c. 31, s. 41.

DIVISION IV HUMAN RESOURCES

42. Employees are appointed by the Agency in accordance with the staffing plan it establishes.

Subject to the third paragraph, the Agency determines the standards and scales of remuneration, the employee benefits and the other conditions of employment of its employees, in accordance with the conditions defined by the Government.

The Agency negotiates and agrees to the clauses of a collective agreement between itself and an association of employees, in accordance with Chapter IV of the Act respecting the process of negotiation of the collective agreements in the public and parapublic sectors (chapter R-8.2).

2010, c. 31, s. 42.

43. The Agency establishes a mode of organization of human resources intended to promote

(1)  the efficiency of the Agency and the optimum utilization and development of human resources;

(2)  the exercise of the powers of human resources management at the least possible hierarchical remove from the persons concerned and the application of a system under which the person vested with such management powers is accountable for his or her acts, within the means put at the person’s disposal;

(3)  equal opportunity for employment with the Agency for all citizens;

(4)  impartiality and fairness in decisions affecting employees;

(5)  the competence of persons in recruitment, promotion and evaluation matters; and

(6)  optimum contribution of the various components of Québec society.

2010, c. 31, s. 43.

44. Employees of the Agency must exercise their functions in the public interest, loyally, with honesty, impartiality and to the best of their ability, and treat the public with consideration and diligence.

In no case may they accept any sum of money or other consideration for the exercise of their functions over and above the amount allocated to them for that purpose under this Act.

In no case may employees of the Agency directly or indirectly grant, solicit, or accept, in that capacity, any undue favour or benefit for themselves or another person, or use for their own benefit any property of the Agency or any information obtained as an employee of the Agency.

In no case may employees of the Agency have a direct or indirect interest in any undertaking that causes their personal interest to conflict with their duties of office.

Where such an interest devolves to an employee by succession or gift, it must be renounced or disposed of with all possible dispatch.

2010, c. 31, s. 44.

45. Subject to the provisions relating to the protection of confidential information, employees of the Agency are bound to confidentiality regarding any matter brought to their knowledge in the exercise of their functions.

2010, c. 31, s. 45.

46. Employees of the Agency must be politically neutral in exercising their functions, and act with reserve in any public display of their political opinions.

Nothing in this Act prohibits an employee of the Agency from being a member of a political party, attending a political meeting or making, in accordance with the law, a contribution to a political party or a party authority or to a candidate in an election.

2010, c. 31, s. 46.

47. Despite any inconsistent provision of any Act, regulation, collective agreement within the meaning of the Labour Code (chapter C-27) or arbitration award in lieu thereof, the president and chief executive officer may refuse that a position in the Agency be filled by a person who, in the preceding five years, has been convicted of an offence under any of the following laws, to the extent that the offence is incompatible with the position to be filled, unless the person has been pardoned:

(1)  a fiscal law, within the meaning assigned by section 1 of the Tax Administration Act (chapter A-6.002);

(2)  an Act of the Parliament of Canada or of another province that provides for the imposition or collection of a tax or a duty of that nature;

(3)  the Criminal Code (R.S.C. 1985, c. C-46);

(4)  the Food and Drugs Act (R.S.C. 1985, c. F-27);

(5)  the Controlled Drugs and Substances Act (S.C. 1996, c. 19).

2010, c. 31, s. 47.

48. No employee appointed by the Agency may, without the express permission of the president and chief executive officer, engage in gainful work or hold employment or a remunerated office that is not part of his or her functions within the Agency.

Permission may be given if it is established that such work, employment or office is not likely to entail a conflict of interest between the employee’s personal interest and his or her functions within the Agency.

2010, c. 31, s. 48.

49. If a member of the board of directors, the president and chief executive officer, a vice-president or any other employee of the Agency is sued by a third person for an act or omission in the exercise of his or her functions, the Agency will take up his or her defence unless the person has committed a gross fault.

2010, c. 31, s. 49.

50. No group of employees of the Agency may strike unless the essential services and the manner of maintaining them have been determined by an agreement between the parties or, failing such an agreement, by a decision of the Administrative Labour Tribunal.

Sections 111.15.1 and 111.15.2 of the Labour Code (chapter C-27) apply, with the necessary modifications, if the parties are unable to reach an agreement on their own.

The Agency must, without delay, send a copy of any agreement made under this section to the Administrative Labour Tribunal.

No person may derogate from any of the provisions of an agreement or a decision referred to in this section.

In the event of a contravention of the first or third paragraph, the penal provisions set out in section 142 of the Labour Code apply.

In the event of a contravention of the fourth paragraph, the penal provisions set out in section 146.2 of the Labour Code apply.

2010, c. 31, s. 50; 2011, c. 16, s. 151; 2015, c. 15, s. 120.

DIVISION V OTHER POWERS

51. The Agency may provide collection services or any other service, product or property related to its expertise and mission.

2010, c. 31, s. 51; I.N. 2021-06-01.

51.1. The Agency may provide the following administrative services to a public body, the National Assembly or a person appointed or designated by the National Assembly to an office under its jurisdiction:

(1)  digitization;

(2)  courier, storage and mail;

(3)  printing, including high volume printing and insertion; and

(4)  management and preservation of documents.

For the purposes of this section, a public body is

(1)  a public body referred to in section 4 of the Act respecting contracting by public bodies (chapter C-65.1);

(1.1)  a legal person established in the public interest; or

(2)  any other person or entity designated by the Government.

2020, c. 2, s. 10; 2022, c. 3, s. 117.

52. The Government may confer on the Minister of Revenue, to the extent it specifies, the power to audit, inspect or inquire under an Act the administration of which is the responsibility of another minister.

The terms governing the exercise of the power conferred on the Minister of Revenue must be stipulated in an agreement.

2010, c. 31, s. 52.

53. The Agency may, in accordance with the applicable legislative provisions, enter into an agreement with a government other than the Gouvernement du Québec, a department of such a government, an international organization or a body of such a government or organization.

2010, c. 31, s. 53.

CHAPTER IV FINANCIAL PROVISIONS

54. (Repealed).

2010, c. 31, s. 54; 2020, c. 5, s. 105.

55. The operations of the Agency are funded by the following income:

(1)  the payments it receives under sections 56 and 57;

(2)  the other sums the Minister or the Agency are entitled to under any Act, regulation, order, order in council or agreement as consideration for the services rendered by the Agency;

(3)  the fees and charges provided for in sections 12.0.3.1 and 12.1 of the Tax Administration Act (chapter A-6.002);

(3.1)  the fees collected under the Act to facilitate the payment of support (chapter P-2.2); and

(4)  the financial compensation paid by the Government of Canada under an agreement entered into under section 9.0.1 of the Tax Administration Act.

2010, c. 31, s. 55; 2011, c. 18, s. 88.

56. The Tax Administration Fund is established at the Ministère des Finances in order to pay for the services referred to in section 4 that are rendered to the Minister by the Agency, except in cases where payment is otherwise provided.

The Fund is also established in order to provide for the obligations of the Minister where they are not otherwise provided for.

2010, c. 31, s. 56; 2011, c. 18, s. 33.

57. On the joint recommendation of the Minister and the Minister of Finance, the Agency transfers to the Fund, out of the sums credited to the general fund, part of the sums collected for the Minister under the Taxation Act (chapter I-3), to the extent, on the dates and in the manner determined by the Government.

The Agency also transfers to the Fund, out of the sums credited to the general fund, the part of the sums collected for the Minister under the Taxation Act that is equal to the interest referred to in section 29 of the Tax Administration Act (chapter A-6.002).

2010, c. 31, s. 57; 2011, c. 18, s. 34, s. 322; 2011, c. 18, s. 34.

58. The Government determines, on the joint recommendation of the Minister of Finance and the Minister, how and on what terms payments from the Fund are to be made.

The first paragraph does not apply to the payment of the sums equal to the interest referred to in section 29 of the Tax Administration Act (chapter A-6.002).

2010, c. 31, s. 58; 2011, c. 18, s. 35.

59. (Repealed).

2010, c. 31, s. 59; 2011, c. 18, s. 89.

60. (Repealed).

2010, c. 31, s. 60; 2011, c. 18, s. 89.

61. (Repealed).

2010, c. 31, s. 61; 2011, c. 18, s. 89.

62. (Repealed).

2010, c. 31, s. 62; 2011, c. 18, s. 89.

63. (Repealed).

2010, c. 31, s. 63; 2011, c. 18, s. 89.

64. The Agency retains any surplus, unless the Government decides otherwise.

2010, c. 31, s. 64.

65. The Minister and the Minister of Finance enter into an agreement concerning the management of the income of the Agency.

2010, c. 31, s. 65.

66. The Agency may not, without the authorization of the Government,

(1)  contract a loan that causes the total of its current outstanding loans to exceed the amount determined by the Government;

(2)  make a financial commitment in excess of the limits or in contravention of the terms and conditions determined by the Government; or

(3)  acquire or dispose of assets in excess of the limits or in contravention of the terms and conditions determined by the Government.

The Agency may not accept any gift or legacy.

2010, c. 31, s. 66.

67. The Government may, subject to the conditions it determines,

(1)  guarantee the payment of the principal of and interest on any loan contracted by the Agency and the performance of its obligations; and

(2)  authorize the Minister of Finance to advance to the Agency any amount considered necessary for the fulfilment of the Agency’s obligations or the pursuit of its mission.

The sums required for the purposes of this section are taken out of the Consolidated Revenue Fund.

2010, c. 31, s. 67.

68. Money collected and received by the Agency is deposited, in the name of the Minister of Finance, with the financial institutions designated by the Minister of Finance, in accordance with the rules established by the Conseil du trésor.

The Agency keeps a record of the money referred to in the first paragraph and of the financial claims it administers. The Agency makes the proper entries in the government accounting system, in accordance with the rules established by the Conseil du trésor, except with respect to its own income and expenditures.

2010, c. 31, s. 68.

69. The Government’s revenue for a fiscal year derived from the carrying out of a fiscal law, within the meaning assigned by section 1 of the Tax Administration Act (chapter A-6.002), is reduced by the amount of all bad debts recorded during that year in connection with that fiscal law.

2010, c. 31, s. 69.

69.1. The Agency may deposit the necessary sums with the Caisse de dépôt et placement du Québec in order to establish an Accumulated Sick Leave Fund to provide for the payment of some or all of the benefits due to employees for unused sick leave.

The Caisse de dépôt et placement du Québec administers the sums deposited under the first paragraph in accordance with the investment policy determined jointly by the Minister and the Minister of Finance.

2012, c. 28, s. 18.

CHAPTER V SERVICE STATEMENT

2010, c. 31, c. V; 2022, c. 19, s. 37.

70. (Repealed).

2010, c. 31, s. 70; 2022, c. 19, s. 38.

71. (Repealed).

2010, c. 31, s. 71; 2022, c. 19, s. 38.

72. The Agency must publish a service statement setting out its objectives with regard to its services and the quality of its services.

The statement must specify the time frame within which services are to be provided and provide clear information on their nature and accessibility.

2010, c. 31, s. 72.

73. The Agency must

(1)  remain receptive to the expectations of its clients;

(2)  simplify service delivery rules and procedures to the greatest extent possible; and

(3)  encourage its employees to provide quality services and to collaborate in achieving the results targeted.

2010, c. 31, s. 73.

CHAPTER VI ACCOUNTS AND REPORTS

74. The fiscal year of the Agency ends on 31 March.

2010, c. 31, s. 74.

75. Not later than 31 December each year, the Agency must file its financial statements and an annual management report for the preceding fiscal year with the Minister.

The financial statements and the annual management report must include all the information required by the Minister.

2010, c. 31, s. 75; 2022, c. 19, s. 40.

76. The Minister lays the annual management report and the financial statements of the Agency before the National Assembly within 30 days of their receipt or, if the Assembly is not sitting, within 30 days of resumption.

2010, c. 31, s. 76; 2022, c. 19, s. 41.

77. The Auditor General audits the books and accounts of the Agency each year and whenever so ordered by the Government.

The Auditor General’s report must be submitted with the financial statements of the Agency.

2010, c. 31, s. 77; 2013, c. 16, s. 88.

78. The Agency must provide the Minister with any information the Minister may require on its operations.

2010, c. 31, s. 78.

CHAPTER VII MISCELLANEOUS PROVISIONS

79. Chapter I of Title I of the Act respecting administrative justice (chapter J-3) applies to Agency decisions.

2010, c. 31, s. 79.

80. The Public Administration Act (chapter A-6.01), except section 37, does not apply to the Agency.

2010, c. 31, s. 80; 2011, c. 18, s. 90.

CHAPTER VIII AMENDING PROVISIONS

CIVIL CODE OF QUÉBEC

81. (Amendment integrated into c. C-1991, a. 3068).

2010, c. 31, s. 81.

FINANCIAL ADMINISTRATION ACT

82. (Amendment integrated into c. A-6.001, s. 82).

2010, c. 31, s. 82.

83. (Amendment integrated into c. A-6.001, Schedule 2).

2010, c. 31, s. 83.

CITIES AND TOWNS ACT

84. (Amendment integrated into c. C-19, s. 548).

2010, c. 31, s. 84.

MUNICIPAL CODE OF QUÉBEC

85. (Amendment integrated into c. C-27.1, a. 1073).

2010, c. 31, s. 85.

PUBLIC CURATOR ACT

86. (Amendment integrated into c. C-81, s. 76.2).

2010, c. 31, s. 86.

TOBACCO TAX ACT

87. (Amendment integrated into c. I-2, s. 2).

2010, c. 31, s. 87.

TAXATION ACT

88. (Amendment integrated into c. I-3, s. 1010.1).

2010, c. 31, s. 88.

89. (Amendment integrated into c. I-3, ss. 965.74, 965.76, 965.85, 1029.8.9, 1029.8.9.0.1, 1029.8.9.0.1.1 and 1029.8.16.1).

2010, c. 31, s. 89.

EDUCATION ACT FOR CREE, INUIT AND NASKAPI NATIVE PERSONS

90. (Amendment integrated into c. I-14, s. 220).

2010, c. 31, s. 90.

ACT RESPECTING THE MINISTÈRE DU REVENU

91. (Amendment integrated into c. A-6.002, title of the Act).

2010, c. 31, s. 91.

92. (Amendment integrated into c. A-6.002, s. 1).

2010, c. 31, s. 92.

93. (Amendment integrated into c. A-6.002, s. 1.1).

2010, c. 31, s. 93.

94. (Amendment integrated into c. A-6.002, heading of Chapter II).

2010, c. 31, s. 94.

95. (Amendment integrated into c. A-6.002, s. 2).

2010, c. 31, s. 95.

96. (Omitted).

2010, c. 31, s. 96.

97. (Amendment integrated into c. A-6.002, s. 12).

2010, c. 31, s. 97.

98. (Amendment integrated into c. A-6.002, s. 13).

2010, c. 31, s. 98.

99. (Amendment integrated into c. A-6.002, s. 24.0.1).

2010, c. 31, s. 99.

100. (Amendment integrated into c. A-6.002, s. 25.3).

2010, c. 31, s. 100.

101. (Amendment integrated into c. A-6.002, s. 31).

2010, c. 31, s. 101.

102. (Amendment integrated into c. A-6.002, s. 31.1.5).

2010, c. 31, s. 102.

103. (Amendment integrated into c. A-6.002, s. 31.1.6).

2010, c. 31, s. 103.

104. (Amendment integrated into c. A-6.002, s. 38).

2010, c. 31, s. 104.

105. (Amendment integrated into c. A-6.002, s. 40.1.3).

2010, c. 31, s. 105.

106. (Amendment integrated into c. A-6.002, s. 69).

2010, c. 31, s. 106.

107. (Amendment integrated into c. A-6.002, s. 69.0.0.0.1).

2010, c. 31, s. 107.

108. (Amendment integrated into c. A-6.002, s. 69.0.0.5).

2010, c. 31, s. 108.

109. (Amendment integrated into c. A-6.002, s. 69.0.0.6).

2010, c. 31, s. 109.

110. (Amendment integrated into c. A-6.002, s. 69.0.0.7).

2010, c. 31, s. 110.

111. (Amendment integrated into c. A-6.002, s. 69.0.0.8).

2010, c. 31, s. 111.

112. (Amendment integrated into c. A-6.002, s. 69.0.0.9).

2010, c. 31, s. 112.

113. (Amendment integrated into c. A-6.002, s. 69.0.0.11).

2010, c. 31, s. 113.

114. (Amendment integrated into c. A-6.002, s. 69.0.0.12).

2010, c. 31, s. 114.

115. (Amendment integrated into c. A-6.002, s. 69.0.0.13).

2010, c. 31, s. 115.

116. (Amendment integrated into c. A-6.002, s. 69.0.0.14).

2010, c. 31, s. 116.

117. (Amendment integrated into c. A-6.002, s. 69.0.0.16).

2010, c. 31, s. 117.

118. (Amendment integrated into c. A-6.002, s. 69.0.0.17).

2010, c. 31, s. 118.

119. (Amendment integrated into c. A-6.002, s. 69.0.2).

2010, c. 31, s. 119.

120. (Amendment integrated into c. A-6.002, s. 69.0.3).

2010, c. 31, s. 120.

121. (Amendment integrated into c. A-6.002, s. 69.1).

2010, c. 31, s. 121.

122. (Amendment integrated into c. A-6.002, s. 69.3).

2010, c. 31, s. 122.

123. (Amendment integrated into c. A-6.002, s. 69.9).

2010, c. 31, s. 123.

124. (Amendment integrated into c. A-6.002, s. 69.10).

2010, c. 31, s. 124.

125. (Amendment integrated into c. A-6.002, s. 69.12).

2010, c. 31, s. 125.

126. (Amendment integrated into c. A-6.002, s. 71.0.2).

2010, c. 31, s. 126.

127. (Amendment integrated into c. A-6.002, s. 71.0.6).

2010, c. 31, s. 127.

128. (Amendment integrated into c. A-6.002, s. 71.0.7).

2010, c. 31, s. 128.

129. (Amendment integrated into c. M-31, s. 71.0.11).

2010, c. 31, s. 129.

130. (Amendment integrated into c. A-6.002, s. 71.2).

2010, c. 31, s. 130.

131. (Amendment integrated into c. A-6.002, s. 72).

2010, c. 31, s. 131.

132. (Amendment integrated into c. A-6.002, s. 72.1).

2010, c. 31, s. 132.

133. (Amendment integrated into c. A-6.002, s. 72.2).

2010, c. 31, s. 133.

134. (Amendment integrated into c. A-6.002, s. 72.3.1).

2010, c. 31, s. 134.

135. (Amendment integrated into c. A-6.002, s. 72.4).

2010, c. 31, s. 135.

136. (Amendment integrated into c. A-6.002, s. 72.6).

2010, c. 31, s. 136.

137. (Amendment integrated into c. A-6.002, s. 77).

2010, c. 31, s. 137.

138. (Amendment integrated into c. A-6.002, s. 85.1).

2010, c. 31, s. 138.

139. (Amendment integrated into c. A-6.002, s. 86).

2010, c. 31, s. 139.

140. (Amendment integrated into c. A-6.002, s. 93).

2010, c. 31, s. 140.

141. (Amendment integrated into c. A-6.002, s. 93.1.19.1).

2010, c. 31, s. 141.

142. (Amendment integrated into c. A-6.002, s. 93.1.19.2).

2010, c. 31, s. 142.

143. (Amendment integrated into c. A-6.002, s. 93.1.19.3).

2010, c. 31, s. 143.

144. (Amendment integrated into c. A-6.002, s. 93.18).

2010, c. 31, s. 144.

145. (Omitted).

2010, c. 31, s. 145.

146. (Amendment integrated into c. A-6.002, ss. 11, 21, 27.1, 27.1.1, 39.1, 40, 40.1, 40.1.0.1, 40.1.1, 41, 42, 50, 51, 52, 68.1, heading of subdivision 3 of Division VIII of Chapter III, 69.0.4, 69.4, 69.5, 69.5.1, 69.6, 69.7, 78.1, 78.2, 79, 80, 81, 82, 83, 84, 91.1, 92, 93.1.23 and 93.9).

2010, c. 31, s. 146.

GOVERNMENT DEPARTMENTS ACT

147. (Amendment integrated into c. M-34, s. 1).

2010, c. 31, s. 147.

ACT RESPECTING LABOUR STANDARDS

148. (Amendment integrated into c. N-1.1, s. 39.0.1).

2010, c. 31, s. 148.

ACT TO FACILITATE THE PAYMENT OF SUPPORT

149. (Amendment integrated into c. P-2.2, s. 38).

2010, c. 31, s. 149.

150. (Omitted).

2010, c. 31, s. 150.

151. (Amendment integrated into c. P-2.2, s. 43).

2010, c. 31, s. 151.

152. (Amendment integrated into c. P-2.2, s. 78).

2010, c. 31, s. 152.

PUBLIC PROTECTOR ACT

153. (Amendment integrated into c. P-32, s. 15).

2010, c. 31, s. 153.

ACT RESPECTING THE LEGAL PUBLICITY OF SOLE PROPRIETORSHIPS, PARTNERSHIPS AND LEGAL PERSONS

154. (Inoperative, 2010, c. 7, s. 281).

2010, c. 31, s. 154.

ACT RESPECTING THE PROCESS OF NEGOTIATION OF THE COLLECTIVE AGREEMENTS IN THE PUBLIC AND PARAPUBLIC SECTORS

155. (Amendment integrated into c. R-8.2, Schedule C).

2010, c. 31, s. 155.

ACT RESPECTING THE GOVERNMENT AND PUBLIC EMPLOYEES RETIREMENT PLAN

156. (Amendment integrated into c. R-10, s. 223).

2010, c. 31, s. 156.

157. (Amendment integrated into c. R-10, Schedule I).

2010, c. 31, s. 157.

ACT RESPECTING THE PENSION PLAN OF MANAGEMENT PERSONNEL

158. (Amendment integrated into c. R-12.1, Schedule II).

2010, c. 31, s. 158.

ACT RESPECTING THE ENTERPRISE REGISTRAR

159. (Inoperative, 2010, c. 7, s. 281).

2010, c. 31, s. 159.

160. (Inoperative, 2010, c. 7, s. 281).

2010, c. 31, s. 160.

161. (Inoperative, 2010, c. 7, s. 281).

2010, c. 31, s. 161.

162. (Inoperative, 2010, c. 7, s. 281).

2010, c. 31, s. 162.

163. (Inoperative, 2010, c. 7, s. 281).

2010, c. 31, s. 163.

164. (Inoperative, 2010, c. 7, s. 281).

2010, c. 31, s. 164.

165. (Inoperative, 2010, c. 7, s. 281).

2010, c. 31, s. 165.

FUEL TAX ACT

166. (Amendment integrated into c. T-1, s. 1).

2010, c. 31, s. 166.

ACT RESPECTING THE LEGAL PUBLICITY OF ENTERPRISES

167. (Amendment integrated into c. P-44.1, s. 1).

2010, c. 31, s. 167.

168. (Amendment integrated into c. P-44.1, s. 4).

2010, c. 31, s. 168.

169. (Amendment integrated into c. P-44.1, s. 7).

2010, c. 31, s. 169.

170. (Amendment integrated into c. P-44.1, s. 99).

2010, c. 31, s. 170.

171. (Amendment integrated into c. P-44.1, s. 142).

2010, c. 31, s. 171.

172. (Amendment integrated into c. P-44.1, s. 146).

2010, c. 31, s. 172.

173. (Amendment integrated into c. P-44.1, ss. 5, 6, 8, 9 and 124).

2010, c. 31, s. 173.

174. (Omitted).

2010, c. 31, s. 174.

CHAPTER IX MISCELLANEOUS, TRANSITIONAL AND FINAL PROVISIONS

175. Unless the context indicates otherwise, in any other Act, regulation, order, order in council, proclamation, administrative remedy, judicial proceeding, judgment, ordinance, contract, agreement, accord or other document,

(1)  a reference to the Ministère du Revenu is a reference to the Agence du revenu du Québec;

(2)  a reference to the Deputy Minister of Revenue or an Assistant Deputy Minister of Revenue is a reference to the president and chief executive officer of the Agence du revenu du Québec or one of its vice-presidents, respectively;

(3)  a reference to a public servant or an employee of the Ministère du Revenu is a reference to an employee of the Agence du revenu du Québec; and

(4)  a reference to the Act respecting the Ministère du Revenu (chapter M-31) or one of its provisions is a reference to the Tax Administration Act (chapter A-6.002) or the corresponding provision of that Act.

2010, c. 31, s. 175.

176. Proceedings to which the Minister of Revenue, the Deputy Minister of Revenue or the Ministère du Revenu is a party are continued by the Agency without continuance of suit.

2010, c. 31, s. 176.

177. The Agence du revenu du Québec established by section 1 replaces the Ministère du Revenu.

For the purposes of the Act to promote workforce skills development and recognition (chapter D-8.3), the Agency is not a new employer.

2010, c. 31, s. 177.

178. The policies, directives, standards and rules applicable within the Ministère du Revenu and subsequent amendments become, with the necessary modifications, those of the Agency. If such a policy, directive, standard or rule provides for the authorization or decision of a third party, the authorization or decision of the Agency is sufficient in matters within its jurisdiction.

2010, c. 31, s. 178.

179. The Agency may use, for a period of 18 months beginning 1 April 2011, a list of the candidates declared qualified established before that date by the Chair of the Conseil du trésor in accordance with the Regulation respecting the holding of competitions (chapter F-3.1.1, r. 6), to which the Ministère du Revenu would have had access.

2010, c. 31, s. 179.

180. The person holding the position of Deputy Minister of Revenue on 31 March 2011 and those holding the position of Assistant Deputy Minister of Revenue on that date become, respectively, president and chief executive officer and vice-presidents of the Agency on the same conditions until they are appointed as such or replaced by the Government.

During that time, they are, if applicable, on leave without pay from the public service.

2010, c. 31, s. 180.

181. Subject to the applicable conditions of employment, any person who, on 31 March 2011, is in the employ of the Ministère du Revenu or is a public servant in the legal directorate or the public relations and communications directorate of that department becomes an employee of the Agency.

2010, c. 31, s. 181.

182. The employees of the Agency continue to be represented by the certified associations representing them on 31 March 2011 and the collective agreements in force at that date, or the provisions in lieu of a collective agreement, continue to apply until their date of expiry.

A person who becomes an employee of the Agency after 31 March 2011 is governed by the same conditions of employment as those applicable to the group of employees to which he or she belongs.

2010, c. 31, s. 182.

183. Any employee who, on the date he or she was transferred to the Agency under section 181, was a public servant with permanent tenure may apply for a transfer to a position in the public service or enter a promotion selection process in accordance with the Public Service Act (chapter F-3.1.1).

2010, c. 31, s. 183; 2013, c. 25, s. 34; 2021, c. 11, ss. 29 and 49.

184. An employee transferred to the Agency under section 181 may apply for a transfer to a position in the public service or enter a promotion selection process in accordance with the Public Service Act (chapter F-3.1.1) if, on 31 December 2010, the employee is a public servant, other than a casual employee, who has not obtained permanent tenure and, at the time of the transfer or promotion, has successfully completed the probationary period required under section 13 of the Public Service Act.

The period served as an employee of the Agency is taken into account in calculating the length of the probationary period and the period of continuous employment required for the purposes of section 14 of the Public Service Act.

2010, c. 31, s. 184; 2013, c. 25, s. 34; 2021, c. 11, ss. 30 and 49.

185. An employee transferred to the Agency under section 181 may apply for a transfer to a position in the public service or enter a promotion selection process in accordance with the Public Service Act (chapter F-3.1.1) if the employee obtains the status of temporary employee following the first operation carried out under a letter of agreement between the Chair of the Conseil du trésor and the Syndicat de la fonction publique du Québec or the Syndicat de professionnelles et professionnels du gouvernement du Québec to allow certain casual or seasonal employees to obtain that status, to the extent that the letter of agreement becomes applicable.

However, at the time of the transfer or promotion, the employee must have successfully completed the probationary period required under section 13 of the Public Service Act.

The period served as an employee of the Agency accumulated after obtaining the status of temporary employee in accordance with the first paragraph is taken into account in calculating the length of the probationary period and the period of continuous employment required for the purposes of section 14 of the Public Service Act.

2010, c. 31, s. 185; 2013, c. 25, s. 34; 2021, c. 11, ss. 31 and 49.

186. An employee referred to in any of sections 183 to 185 who applies for a transfer or enters a promotion selection process may apply to the Chair of the Conseil du trésor for an assessment of the classification that would be assigned to the employee in the public service. The assessment must take account of the classification that the employee had in the public service on the date of transfer, as well as the years of experience and the level of schooling attained while in the employ of the Agency.

If an employee is transferred into the public service under any of sections 183 to 185, the deputy minister or chief executive officer whom the employee comes under must assign to the employee a classification compatible with the assessment provided for in the first paragraph.

If an employee is promoted under any of sections 183 to 185, the employee must be given a classification on the basis of the criteria set out in the first paragraph.

2010, c. 31, s. 186; 2013, c. 25, s. 34; 2021, c. 11, s. 49.

187. If some or all of the operations of the Agency are discontinued, an employee referred to in section 181 is entitled to be placed on reserve in the public service with the same classification the employee had before the date on which the employee was transferred to the Agency, if the employee was a public servant with permanent tenure on the date of the transfer.

In such a case, the Chair of the Conseil du trésor determines the employee’s classification on the basis of the criteria set out in the first paragraph of section 186.

2010, c. 31, s. 187.

188. A person referred to in section 181 who, in accordance with the applicable conditions of employment, refuses to be transferred to the Agency is assigned to the Agency until the Chair of the Conseil du trésor is able to place the person in accordance with section 100 of the Public Service Act (chapter F-3.1.1). A person placed on reserve under the first paragraph of section 187 remains in the employ of the Agency until the Chair of the Conseil du trésor is able to place the person in accordance with section 100 of the Public Service Act.

The first paragraph applies, with the necessary modifications, to a person holding a legal management position.

For the purposes of this section, the employment conditions of a person holding a legal management position that pertain to a right to refuse a transfer are the same as those of the other management personnel.

2010, c. 31, s. 188.

189. Subject to remedies available under a collective agreement, or the provisions in lieu of a collective agreement, an employee referred to in section 181 who is dismissed may bring an appeal under section 33 of the Public Service Act (chapter F-3.1.1) if, on the date of the transfer to the Agency, the employee was a public servant with permanent tenure.

2010, c. 31, s. 189.

190. The conditions of employment of an employee of the Ministère du Revenu transferred to the Agency under section 181 who is not governed by a collective agreement continue to apply, with the necessary modifications, until they are modified by the Agency.

2010, c. 31, s. 190.

191. The president and chief executive officer exercises the powers of the board of directors until the board of directors is established.

2010, c. 31, s. 191.

192. The Minister must give the board of directors, before 31 March 2012, a written directive under section 6 concerning the collaboration policy referred to in subparagraph 12 of the second paragraph of section 26.

2010, c. 31, s. 192.

193. For the first appointment of the members of the board of directors, section 11 is to read as follows:

“11. The Government appoints the members of the board of directors bearing in mind that, except in the case of the chair of the board and the president and chief executive officer, they must, as a group, have the appropriate expertise and experience in the following fields:

(1)  financial management;

(2)  internal control systems;

(3)  risk management;

(4)  information technologies;

(5)  the management of complex and multidimensional customer services;

(6)  human resources management, labour relations and organizational development; and

(7)  ethics and governance.”.

2010, c. 31, s. 193.

194. For the first appointment of the members of the board of directors, section 19 is to read as follows:

“19. Board members, other than the president and chief executive officer and the members mentioned in the second paragraph of section 14, receive a remuneration made up of a basic annual amount plus an allowance for each meeting of the board and of the various committees under the authority of the board they attend, as follows:

(1)  the chair of the board receives an annual remuneration of $17,064, plus a flat-rate attendance allowance of $800 per meeting of the board and of the various board committees;

(2)  the other board members receive an annual remuneration of $8,532, plus a flat-rate attendance allowance of $533 per meeting of the board and of the various board committees;

(3)  board members who chair one of the three committees established under the first paragraph of section 30 receive an additional $3,200 annually;

(4)  the attendance allowance per meeting of the board and of the various board committees is reduced by half for special brief meetings of the board or of a board committee held by telephone conference or some other means of distance communication;

(5)  the remuneration set under this section is increased, from the year 2011, by a percentage equal to the percentage of increase applicable to the salary scales for management personnel in the public service and on the same dates;

(6)  the remuneration of a retired public sector employee who is appointed to the board of directors is reduced by half of the amount of the pension received by the person from the public sector, which reduction applies to all remuneration, including attendance allowances;

(7)  the chair of the board is entitled, on presentation of vouchers, to reimbursement of entertainment expenses incurred in the exercise of his or her functions, up to the maximum amount to be set by the Agency and in accordance with the rules and scales adopted by the Agency;

(8)  board members are entitled to reimbursement of travel and living expenses incurred in the exercise of their functions, in accordance with the rules and scales adopted by the Agency.

The remuneration payable under this section may be modified by the Government.”.

2010, c. 31, s. 194.

195. The ownership of corporeal and incorporeal movable property at the disposal of the Ministère du Revenu on 31 March 2011 is transferred, at book value, to the Agency, except

(1)  the property that belongs to the Société immobilière du Québec under the Act respecting the Société immobilière du Québec (chapter S-17.1);

(2)  the property at the disposal of the Ministère du Revenu under a leasing contract.

2010, c. 31, s. 195.

196. The assets, including accumulated surpluses, and liabilities of the Collection Fund established under section 97.1 of the Act respecting the Ministère du Revenu (chapter M-31), as they stand on 31 March 2011, are transferred to the Agency.

The responsibilities arising from the loans and advances made under sections 97.5 and 97.6 of the Act respecting the Ministère du Revenu, and from the contracts and agreements entered into by the Minister, as manager of the Fund, for the purposes of the Fund’s activities, as they stand on 31 March 2011, are transferred to the Agency.

As regards the responsibilities transferred under the second paragraph, the Agency replaces the Minister and acquires the Minister’s rights and obligations.

2010, c. 31, s. 196.

197. The assets, including accumulated surpluses, and liabilities of the Information Technologies Fund of the Ministère du Revenu established by Order in Council 1540-96 dated 11 December 1996 (1996, G.O. 2, 7497, French only), as they stand on 31 March 2011, are transferred to the Agency.

2010, c. 31, s. 197.

198. The assets, including accumulated surpluses, and liabilities of the Supply of Goods and Services Fund established by Order in Council 216-2005 dated 23 March 2005 (2005, G.O. 2, 1209, French only), as they stand on 31 March 2011, are transferred to the Agency.

2010, c. 31, s. 198.

199. Until the coming into force of the regulation of the Minister referred to in section 40, Division II of the Regulation respecting fiscal administration (chapter M-31, r. 1), as it reads on 31 March 2011 and with the necessary modifications, constitutes the regulation of the Minister and meets the publication requirement under that section.

Until the coming into force of the by-law of the board of directors referred to in section 32, Division II of the Regulation respecting fiscal administration, as it reads on 31 March 2011 and with the necessary modifications, constitutes that by-law as regards the matters under the responsibility of the board.

2010, c. 31, s. 199.

199.1. The 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 (chapter A-6.01, r. 3), deemed to have been made under the Public Administration Act (chapter A-6.01), is deemed to be a regulation made under the Tax Administration Act (chapter A-6.002).

2011, c. 34, s. 7.

200. Five years after the date of coming into force of this Act, the Minister must report to the Government on the carrying out of this Act. The report must include recommendations concerning the implementation of this Act and the updating of the Agency’s mission.

The report must contain an assessment of the effectiveness and performance of the Agency, including benchmarking measures.

The report is tabled in the National Assembly within the following 30 days or, if the Assembly is not sitting, within 30 days of resumption.

2010, c. 31, s. 200.

201. The Minister of Revenue is responsible for the administration of this Act.

2010, c. 31, s. 201.

The Minister of Finance exercises the functions of the Minister of Revenue provided for in this Act. Order in Council 1689-2022 dated 26 October 2022, (2022) 154 G.O. 2 (French), 6581.

202. (Omitted).

2010, c. 31, s. 202.