A-6.002 - Tax Administration Act

Full text
25.1.1. Notwithstanding section 25, the Minister may, following an assessment determined under the Act respecting the Québec sales tax (chapter T‐0.1) or section 288 of the Act respecting remunerated passenger transportation by automobile (chapter T-11.2) in respect of a period, determine or redetermine the amount of the duties, refunds, interest and penalties of any other period for the sole purpose of correlating the two periods.
1995, c. 1, s. 205; 2021, c. 15, s. 21.
25.1.1. Notwithstanding section 25, the Minister may, following an assessment determined under the Act respecting the Québec sales tax (chapter T‐0.1) in respect of a period, determine or redetermine the amount of the duties, refunds, interest and penalties of any other period for the sole purpose of correlating the two periods.
1995, c. 1, s. 205.