A-6.002, r. 1 - Regulation respecting fiscal administration

Full text
31.1.5R10. For the purposes of section 31.1.1 of the Act, no allocation shall be made in the following cases:
(1)  where there is an objection or an appeal pending in respect of the exigible amount owing by a person under a fiscal law and such person has furnished security referred to in section 10R1; and
(2)  an agreement for payment referred to in section 9.2 of the Act has been entered into by the Minister and the person owing an amount exigible under a fiscal law and is still in force, except if that agreement expressly provides for such an allocation.
O.C. 1216-97, s. 55 and 56.