A-6.002 - Tax Administration Act

Full text
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers, including an annual inventory in the prescribed manner, at his establishment, at his residence or at any other place designated by the Minister.
The registers and the supporting documents that support the information contained in the registers must be kept in the appropriate form and contain the information necessary to establish any amount that must be deducted, withheld, collected or paid under a fiscal law.
The Minister may determine the form the registers and supporting documents are to take, the information they must contain as well as any other terms and conditions and, where applicable, shall inform the person concerned of such requirements by means of a writing notified by registered mail or personal service which directs the person concerned to comply with them.
(2)  Every municipality to which paragraph a of the definition of qualified donee in section 999.2 of the Taxation Act (chapter I-3) applies, provided that it is a Québec municipality, and every person referred to in any of paragraphs b to g of that definition shall keep, at a place designated by the Minister, registers and a duplicate of each receipt containing prescribed information.
Such registers shall be kept in the form and contain the information enabling verification of gifts deductible from income, or included in computing an amount deductible from the tax payable, under a fiscal law.
The registers shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(2.1)  The first and second paragraphs of subsection 2 also apply to any educational institution to which is made a gift described in paragraph e of section 710 of the Taxation Act or in the definition of “total musical instrument gifts” in the first paragraph of section 752.0.10.1 of that Act.
(3)  (Subsection repealed).
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242; 1997, c. 3, s. 96; 1997, c. 14, s. 303; 1997, c. 85, s. 349; 2000, c. 25, s. 8; 2005, c. 23, s. 263; 2006, c. 36, s. 273; 2012, c. 8, s. 2; I.N. 2016-01-01 (NCCP); 2021, c. 182021, c. 18, s. 1.
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers, including an annual inventory in the prescribed manner, at his establishment, at his residence or at any other place designated by the Minister.
The registers and the supporting documents that support the information contained in the registers must be kept in the appropriate form and, where applicable, in the manner the Minister determines and communicates in a writing notified by registered mail or personal service which directs the person concerned to comply therewith, and must contain the information necessary to establish any amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every municipality to which paragraph a of the definition of qualified donee in section 999.2 of the Taxation Act (chapter I-3) applies, provided that it is a Québec municipality, and every person referred to in any of paragraphs b to g of that definition shall keep, at a place designated by the Minister, registers and a duplicate of each receipt containing prescribed information.
Such registers shall be kept in the form and contain the information enabling verification of gifts deductible from income, or included in computing an amount deductible from the tax payable, under a fiscal law.
The registers shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(2.1)  The first and second paragraphs of subsection 2 also apply to any educational institution to which is made a gift described in paragraph e of section 710 of the Taxation Act or in the definition of “total musical instrument gifts” in the first paragraph of section 752.0.10.1 of that Act.
(3)  (Subsection repealed).
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242; 1997, c. 3, s. 96; 1997, c. 14, s. 303; 1997, c. 85, s. 349; 2000, c. 25, s. 8; 2005, c. 23, s. 263; 2006, c. 36, s. 273; 2012, c. 8, s. 2; I.N. 2016-01-01 (NCCP).
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers, including an annual inventory in the prescribed manner, at his establishment, at his residence or at any other place designated by the Minister.
The registers and the supporting documents that support the information contained in the registers must be kept in the appropriate form and, where applicable, in the manner the Minister determines and communicates in a writing sent by registered mail or personal service which directs the person concerned to comply therewith, and must contain the information necessary to establish any amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every municipality to which paragraph a of the definition of qualified donee in section 999.2 of the Taxation Act (chapter I-3) applies, provided that it is a Québec municipality, and every person referred to in any of paragraphs b to g of that definition shall keep, at a place designated by the Minister, registers and a duplicate of each receipt containing prescribed information.
Such registers shall be kept in the form and contain the information enabling verification of gifts deductible from income, or included in computing an amount deductible from the tax payable, under a fiscal law.
The registers shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(2.1)  The first and second paragraphs of subsection 2 also apply to any educational institution to which is made a gift described in paragraph e of section 710 of the Taxation Act or in the definition of “total musical instrument gifts” in the first paragraph of section 752.0.10.1 of that Act.
(3)  (Subsection repealed).
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242; 1997, c. 3, s. 96; 1997, c. 14, s. 303; 1997, c. 85, s. 349; 2000, c. 25, s. 8; 2005, c. 23, s. 263; 2006, c. 36, s. 273; 2012, c. 8, s. 2.
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers, including an annual inventory in the prescribed manner, at his establishment, at his residence or at any other place designated by the Minister.
The registers and the supporting documents that support the information contained in the registers must be kept in the appropriate form and, where applicable, in the manner the Minister determines and communicates in a writing sent by registered mail or personal service which directs the person concerned to comply therewith, and must contain the information necessary to establish any amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every registered charity, every registered Canadian amateur athletic association and every registered Québec amateur athletic association, within the meaning assigned to those expressions by section 1 of the Taxation Act (chapter I-3), shall keep, at a place designated by the Minister, registers and a duplicate of each receipt containing the prescribed information.
Such registers shall be kept in the form and contain the information enabling verification of gifts deductible from income, or included in computing an amount deductible from the tax payable, under a fiscal law.
The registers shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(2.1)  The first and second paragraphs of subsection 2 also apply to any educational institution to which is made a gift described in paragraph e of section 710 of the Taxation Act or in the definition of “total musical instrument gifts” in the first paragraph of section 752.0.10.1 of that Act.
(3)  (Subsection repealed).
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242; 1997, c. 3, s. 96; 1997, c. 14, s. 303; 1997, c. 85, s. 349; 2000, c. 25, s. 8; 2005, c. 23, s. 263; 2006, c. 36, s. 273.
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers, including an annual inventory in the prescribed manner, at his establishment, at his residence or at any other place designated by the Minister.
The registers and the supporting documents that support the information contained in the registers must be kept in the appropriate form and, where applicable, in the manner the Minister determines and communicates in a writing sent by registered mail or personal service which directs the person concerned to comply therewith, and must contain the information necessary to establish any amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every registered charity, every registered Canadian amateur athletic association and every registered Québec amateur athletic association, within the meaning assigned to those expressions by section 1 of the Taxation Act (chapter I-3), shall keep, at a place designated by the Minister, registers and a duplicate of each receipt containing the prescribed information.
Such registers shall be kept in the form and contain the information enabling verification of gifts deductible from income, or included in computing an amount deductible from the tax payable, under a fiscal law.
The registers shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(3)  (Subsection repealed).
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242; 1997, c. 3, s. 96; 1997, c. 14, s. 303; 1997, c. 85, s. 349; 2000, c. 25, s. 8; 2005, c. 23, s. 263.
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers, including an annual inventory in the prescribed manner, at his establishment, at his residence or at any other place designated by the Minister.
The registers and the supporting documents that support the information contained in the registers must be kept in the appropriate form and, where applicable, in the manner the Minister determines and communicates in a writing sent by registered mail or personal service which directs the person concerned to comply therewith, and must contain the information necessary to establish any amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every registered charity within the meaning of section 1 of the Taxation Act (chapter I‐3) and every prescribed Canadian amateur athletic association shall keep, at a place designated by the Minister, registers and a duplicate of each receipt containing the prescribed information.
Such registers shall be kept in the form and contain the information enabling verification of gifts deductible from income, or included in computing an amount deductible from the tax payable, under a fiscal law.
The registers shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(3)  (paragraph repealed).
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242; 1997, c. 3, s. 96; 1997, c. 14, s. 303; 1997, c. 85, s. 349; 2000, c. 25, s. 8.
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers and books of account, including an annual inventory in the prescribed manner, at his establishment, at his residence or at any other place designated by the Minister.
The registers and books shall be kept in the appropriate form and, where applicable, on such terms and conditions as the Minister determines in writing and communicates to the person with the direction to comply therewith, and shall contain the information enabling the establishment of the amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every registered charity within the meaning of section 1 of the Taxation Act (chapter I‐3) and every prescribed Canadian amateur athletic association shall keep, at a place designated by the Minister, registers and books of account, including a duplicate of each receipt containing the prescribed information.
Such registers and books shall be kept in the form and contain the information enabling verification of gifts deductible from income, or included in computing an amount deductible from the tax payable, under a fiscal law.
The registers and books shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(3)  (paragraph repealed).
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242; 1997, c. 3, s. 96; 1997, c. 14, s. 303; 1997, c. 85, s. 349.
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers and books of account, including an annual inventory in the prescribed manner, at his establishment, at his residence or at any other place designated by the Minister.
The registers and books shall be kept in the appropriate form and, where applicable, on such terms and conditions as the Minister determines in writing and communicates to the person with the direction to comply therewith, and shall contain the information enabling the establishment of the amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every registered charity within the meaning of section 1 of the Taxation Act (chapter I‐3) and every prescribed Canadian amateur athletic association shall keep, at a place designated by the Minister, registers and books of account, including a duplicate of each receipt containing the prescribed information.
Such registers and books shall be kept in the form and contain the information enabling verification of gifts deductible from income, or included in computing an amount deductible from the tax payable, under a fiscal law.
The registers and books shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(3)  Every person who employs an individual contemplated in section 42.2 or 42.3 of the Taxation Act shall furnish to each such employee a copy of the registers of gratuities put at his disposal by the Minister.
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242; 1997, c. 3, s. 96; 1997, c. 14, s. 303.
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers and books of account, including an annual inventory in the prescribed manner, at his establishment, at his residence or at any other place designated by the Minister.
The registers and books shall be kept in the appropriate form and, where applicable, on such terms and conditions as the Minister determines in writing and communicates to the person with the direction to comply therewith, and shall contain the information enabling the establishment of the amount that must be deducted, withheld, collected or paid under a fiscal law.
The registers and books shall be kept in the appropriate form and contain information enabling the establishment of the amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every registered charity within the meaning of section 1 of the Taxation Act (chapter I‐3) and every prescribed Canadian amateur athletic association shall keep, at a place designated by the Minister, registers and books of account, including a duplicate of each receipt containing the prescribed information.
Such registers and books shall be kept in the form and contain the information enabling verification of gifts deductible from income under a fiscal law.
The registers and books shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(3)  Every person who employs an individual contemplated in section 42.2 or 42.3 of the Taxation Act shall furnish to each such employee a copy of the registers of gratuities put at his disposal by the Minister.
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242; 1997, c. 3, s. 96.
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers and books of account, including an annual inventory in the prescribed manner, at his place of business or residence or at any other place designated by the Minister.
The registers and books shall be kept in the appropriate form and, where applicable, on such terms and conditions as the Minister determines in writing and communicates to the person with the direction to comply therewith, and shall contain the information enabling the establishment of the amount that must be deducted, withheld, collected or paid under a fiscal law.
The registers and books shall be kept in the appropriate form and contain information enabling the establishment of the amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every registered charity within the meaning of section 1 of the Taxation Act (chapter I‐3) and every prescribed Canadian amateur athletic association shall keep, at a place designated by the Minister, registers and books of account, including a duplicate of each receipt containing the prescribed information.
Such registers and books shall be kept in the form and contain the information enabling verification of gifts deductible from income under a fiscal law.
The registers and books shall be kept in such manner that the information contained in them will enable the Minister to determine whether there are any grounds for the revocation of the registration under section 1063 of the Taxation Act.
(3)  Every person who employs an individual contemplated in section 42.2 or 42.3 of the Taxation Act shall furnish to each such employee a copy of the registers of gratuities put at his disposal by the Minister.
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575; 1995, c. 49, s. 242.
34. (1)  Every person who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount must keep registers and books of account, including an annual inventory in the prescribed manner, at his place of business or residence or at any other place designated by the Minister.
The registers and books shall be kept in the appropriate form and, where applicable, on such terms and conditions as the Minister determines in writing and communicates to the person with the direction to comply therewith, and shall contain the information enabling the establishment of the amount that must be deducted, withheld, collected or paid under a fiscal law.
The registers and books shall be kept in the appropriate form and contain information enabling the establishment of the amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every registered charity within the meaning of section 1 of the Taxation Act (chapter I-3) and every prescribed Canadian amateur athletic association shall keep, at a place designated by the Minister, registers and books of account, including a duplicate of each receipt containing the prescribed information.
Such registers and books shall be kept in the form and contain the information enabling verification of gifts deductible from income under a fiscal law.
(3)  Every person who employs an individual contemplated in section 42.2 or 42.3 of the Taxation Act shall furnish to each such employee a copy of the registers of gratuities put at his disposal by the Minister.
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40; 1991, c. 67, s. 575.
34. (1)  Every person who carries on a business or is bound under a fiscal law to withhold, deduct or collect an amount must keep in prescribed manner registers and books of account, including an annual inventory, at his place of business or residence or at any other place designated by the Minister.
The registers and books shall be kept in the appropriate form and contain information enabling the establishment of the amount that must be deducted, withheld, collected or paid under a fiscal law.
(2)  Every registered charity within the meaning of section 1 of the Taxation Act (chapter I-3) and every prescribed Canadian amateur athletic association shall keep, at a place designated by the Minister, registers and books of account, including a duplicate of each receipt containing the prescribed information.
Such registers and books shall be kept in the form and contain the information enabling verification of gifts deductible from income under a fiscal law.
(3)  Every person who employs an individual contemplated in section 42.2 or 42.3 of the Taxation Act shall furnish to each such employee a copy of the registers of gratuities put at his disposal by the Minister.
1972, c. 22, s. 34; 1978, c. 25, s. 11; 1983, c. 43, s. 7; 1983, c. 49, s. 40.
34. (1)  Whoever carries on a business and is bound under a fiscal law to pay or collect duties or other amounts must keep in prescribed manner, registers and books of account, including an annual inventory, at his place of business or residence or at any other place designated by the Minister.
Such registers and books shall be kept in the appropriate form and contain information enabling the establishing of the amount of the duties that must be paid under a fiscal law or other amounts that should have been deducted, withheld or collected.
(2)  Every registered charity within the meaning of section 1 of the Taxation Act (chapter I-3) and every prescribed Canadian amateur athletic association shall keep, at a place designated by the Minister, registers and books of account, including a duplicate of each receipt containing the prescribed information.
Such registers and books shall be kept in the form and contain the information enabling verification of gifts deductible from income under a fiscal law.
1972, c. 22, s. 34; 1978, c. 25, s. 11.
34. (1)  Whoever carries on a business and is bound under a fiscal law to pay or collect duties or other amounts must keep in prescribed manner, registers and books of account, including an annual inventory, at his place of business or residence or at any other place designated by the Minister.
Such registers and books shall be kept in the appropriate form and contain information enabling the establishing of the amount of the duties that must be paid under a fiscal law or other amounts that should have been deducted, withheld or collected.
(2)  Every prescribed charitable organization or amateur athletic association shall keep at a place designated by the Minister, registers and books of account, including a duplicate of each receipt containing prescribed information.
Such registers and books shall be kept in the form and contain the information enabling verification of gifts deductible from income under a fiscal law.
1972, c. 22, s. 34.