A-6.002 - Tax Administration Act

Full text
1.0.1. In any fiscal law and the regulations made thereunder, unless the context indicates a different meaning,
register includes any document, whatever the medium used, that is used to collate information in particular for accounting, financial, fiscal or legal purposes and includes the term record whenever that term is used in a fiscal law or in the regulations made under such a law to designate a register;
supporting document includes any document, whatever the medium used, or any other thing supporting information that is or should be contained in a register.
1991, c. 67, s. 557; 2000, c. 25, s. 2; 2001, c. 51, s. 231.
1.0.1. In any fiscal law and the regulations, unless the context indicates a different meaning,
register includes any document, whatever the medium used, that is used to collate information in particular for accounting, financial, fiscal or legal purposes and includes the term "record" whenever that term is used in a fiscal law or in the regulations made under such a law to designate a register;
supporting document includes any document, whatever the medium used, or any other thing supporting information that is or should be contained in a register.
1991, c. 67, s. 557; 2000, c. 25, s. 2.
1.0.1. In any fiscal law, any reference to a register, book of account, statement, voucher, invoice, letter, telegram, agreement or memorandum means such a document, whether recorded in writing or in some other manner and whether or not some process must be applied to it to make it intelligible.
1991, c. 67, s. 557.