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A-6.002 - Tax Administration Act

Section 94
Disposition versions

Full text
94. The Government, whenever it considers it in the public interest, and to save the public from serious inconvenience or individuals from hardship or injustice, may remit any amount payable or refund any amount paid to the State relating to any matter within the powers of the Parliament as well as any forfeiture or pecuniary penalty imposed or authorized to be imposed for any breach of a fiscal law or the provisions governing the management of any public work producing a toll or revenue, except for breaches of the Act respecting liquor permits (chapter P-9.1), the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and the Licenses Act (chapter L-3), notwithstanding that any part of such forfeiture or penalty is by law given to the informer or prosecutor or to any other person.
Such a remission may be made by general regulation or by special order in each particular case; it may be total or partial, conditional or unconditional; if conditional and the condition is not fulfilled, the order applicable to the case is null and void and all proceedings may be taken or continued as if it had not been made.
The Minister shall table in the National Assembly a detailed statement of the remissions that were made during a fiscal year of the Agency within the same time limit as that provided for in section 76 of the Act respecting the Agence du revenu du Québec (chapter A-7.003) for the tabling of documents referred to in that section and relating to that fiscal year.
1972, c. 22, s. 94; 1979, c. 71, s. 160; 1992, c. 61, s. 412; 1993, c. 79, s. 47; 1998, c. 16, s. 292; 2002, c. 46, s. 25; 2012, c. 8, s. 12.
94. The Government, whenever it considers it in the public interest, and to save the public from serious inconvenience or individuals from hardship or injustice, may remit any amount payable or refund any amount paid to the State relating to any matter within the powers of the Parliament as well as any forfeiture or pecuniary penalty imposed or authorized to be imposed for any breach of a fiscal law or the provisions governing the management of any public work producing a toll or revenue, except for breaches of the Act respecting liquor permits (chapter P-9.1), the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and the Licenses Act (chapter L-3), notwithstanding that any part of such forfeiture or penalty is by law given to the informer or prosecutor or to any other person.
Such a remission may be made by general regulation or by special order in each particular case; it may be total or partial, conditional or unconditional; if conditional and the condition is not fulfilled, the order applicable to the case is null and void and all proceedings may be taken or continued as if it had not been made.
The Minister shall table a detailed statement of such remissions in the National Assembly within four months of the end of the fiscal year during which the remissions are made or, if the Assembly is not sitting, within 30 days of resumption.
1972, c. 22, s. 94; 1979, c. 71, s. 160; 1992, c. 61, s. 412; 1993, c. 79, s. 47; 1998, c. 16, s. 292; 2002, c. 46, s. 25.
94. The Government, whenever it considers it in the public interest, and to save the public from serious inconvenience or individuals from hardship or injustice, may remit any amount payable or refund any amount paid to the State relating to any matter within the powers of the Parliament as well as any forfeiture or pecuniary penalty imposed or authorized to be imposed for any breach of a fiscal law or the provisions governing the management of any public work producing a toll or revenue, except for breaches of the Act respecting liquor permits (chapter P-9.1), the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and the Licenses Act (chapter L-3), notwithstanding that any part of such forfeiture or penalty is by law given to the informer or prosecutor or to any other person.
Such a remission may be made by general regulation or by special order in each particular case; it may be total or partial, conditional or unconditional; if conditional and the condition is not fulfilled, the order applicable to the case is null and void and all proceedings may be taken or continued as if it had not been made.
A detailed statement of such remissions shall be annually submitted to the National Assembly within the first fifteen days of its next session.
1972, c. 22, s. 94; 1979, c. 71, s. 160; 1992, c. 61, s. 412; 1993, c. 79, s. 47; 1998, c. 16, s. 292.
94. The Government, whenever it considers it in the public interest, and to save the public from serious inconvenience or individuals from hardship or injustice, may remit any amount payable or refund any amount paid to the Crown relating to any matter within the powers of the Legislature as well as any forfeiture or pecuniary penalty imposed or authorized to be imposed for any breach of a fiscal law or the provisions governing the management of any public work producing a toll or revenue, except for breaches of the Act respecting liquor permits (chapter P-9.1), the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and the Licenses Act (chapter L-3), notwithstanding that any part of such forfeiture or penalty is by law given to the informer or prosecutor or to any other person.
Such a remission may be made by general regulation or by special order in each particular case; it may be total or partial, conditional or unconditional; if conditional and the condition is not fulfilled, the order applicable to the case is null and void and all proceedings may be taken or continued as if it had not been made.
A detailed statement of such remissions shall be annually submitted to the National Assembly within the first fifteen days of its next session.
1972, c. 22, s. 94; 1979, c. 71, s. 160; 1992, c. 61, s. 412; 1993, c. 79, s. 47.
94. The Government, whenever it considers it in the public interest, and to save the public from serious inconvenience or individuals from hardship or injustice, may remit any duty payable to the Crown relating to any matter within the powers of the Legislature as well as any forfeiture or pecuniary penalty imposed or authorized to be imposed for any breach of a fiscal law or the provisions governing the management of any public work producing a toll or revenue, except for breaches of the Act respecting liquor permits (chapter P-9.1), the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and the Licenses Act (chapter L-3), notwithstanding that any part of such forfeiture or penalty is by law given to a prosecutor or to any other person.
Such a remission may be made by general regulation or by special order in each particular case; it may be total or partial, conditional or unconditional; if conditional and the condition is not fulfilled, the order applicable to the case is null and void and all proceedings may be taken or continued as if it had not been made.
A detailed statement of such remissions shall be annually submitted to the National Assembly within the first fifteen days of its next session.
1972, c. 22, s. 94; 1979, c. 71, s. 160; 1992, c. 61, s. 412.
94. The Government, whenever it considers it in the public interest, and to save the public from serious inconvenience or individuals from hardship or injustice, may remit any duty payable to the Crown relating to any matter within the powers of the Legislature as well as any forfeiture or pecuniary penalty imposed or authorized to be imposed for any breach of a fiscal law or the provisions governing the management of any public work producing a toll or revenue, except for breaches of the Act respecting liquor permits (chapter P-9.1), the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and the Licenses Act (chapter L-3), notwithstanding that any part of such forfeiture or penalty is by law given to the informer or prosecutor or to any other person.
Such a remission may be made by general regulation or by special order in each particular case; it may be total or partial, conditional or unconditional; if conditional and the condition is not fulfilled, the order applicable to the case is null and void and all proceedings may be taken or continued as if it had not been made.
A detailed statement of such remissions shall be annually submitted to the National Assembly within the first fifteen days of its next session.
1972, c. 22, s. 94; 1979, c. 71, s. 160.
94. The Gouvernement, whenever it considers it in the public interest, and to save the public from serious inconvenience or individuals from hardship or injustice, may remit any duty payable to the Crown relating to any matter within the powers of the Legislature as well as any forfeiture or pecuniary penalty imposed or authorized to be imposed for any breach of a fiscal law or the provisions governing the management of any public work producing a toll or revenue, except for breaches of the Act respecting the Commission de contrôle des permis d’alcool (chapter C-33) and the Licenses Act (chapter L-3), nothwithstanding that any part of such forfeiture or penalty is by law given to the informer or prosecutor or to any other person.
Such a remission may be made by general regulation or by special order in each particular case; it may be total or partial, conditional or unconditional; if conditional and the condition is not fulfilled, the order applicable to the case is null and void and all proceedings may be taken or continued as if it had not been made.
A detailed statement of such remissions shall be annually submitted to the Assemblée nationale within the first fifteen days of its next session.
1972, c. 22, s. 94.
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