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) 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.