A-6.002 - Tax Administration Act

Full text
9.0.1.1. The Minister may, with the authorization of the Government, enter into any agreement with the Government of Canada entrusting to the Government of Canada the administration and application of any fiscal law or any regulation made under such a law with regard to the selected listed financial institutions within the meaning of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the financial institutions that would be selected listed financial institutions within the meaning of Part IX of the Excise Tax Act if Québec were a participating province under that Part.
For the purposes of the agreement,
(a)  unless the context indicates otherwise, in any law and in any regulation, a reference to an employee of the Agency is a reference to an employee of the Canada Revenue Agency;
(b)  a deed, document or writing binds the Minister or the Agency, or may be attributed to them, only if it is signed by the Minister of National Revenue, the Commissioner of Revenue, appointed under section 25 of the Canada Revenue Agency Act (S.C. 1999, c. 17), or any employee of the Canada Revenue Agency, but in the latter case, only to the extent determined by a regulation of the Minister;
(c)  if an employee of the Agency or any other person must be authorized or designated for the purposes of a law or regulation referred to in the first paragraph by the Minister or the president and chief executive officer, otherwise than by regulation of the Minister, the Minister of National Revenue or the Commissioner of Revenue is competent to authorize or designate an employee of the Canada Revenue Agency or another person with the agreement of the president and chief executive officer;
(d)  an unsigned notice of assessment is valid, binds the Minister and is attributable to the Minister in the same manner as if it were signed by the Minister, if it bears the official title of the Commissioner of Revenue;
(e)  a document or a copy of a document held by the Canada Revenue Agency is authentic if it is signed or certified by the Commissioner of Revenue or by an employee of the Canada Revenue Agency that is authorized by the Commissioner of Revenue;
(f)  any amount owed by a person under a law or regulation referred to in the first paragraph must be paid to the Receiver General for Canada;
(g)  despite the first paragraph of section 28 and sections 28.1 and 28.2, any amount owed under a law or regulation referred to in the first paragraph bears interest at the prescribed rate and according to the rules provided for in section 280 of the Excise Tax Act, with the necessary modifications;
(h)  despite the second paragraph of section 28 and sections 28.1 and 30, any refund owed by the Minister under a law or regulation referred to in the first paragraph, or any amount of such a refund allocated in accordance with section 31 to a payment that the person to whom the refund is owing must make under such a law, bears interest at the prescribed rate and according to the rules provided for in subsection 3 of section 229 or 230 of the Excise Tax Act, with the necessary modifications;
(i)  the first paragraph of section 59, to the extent that a failure to file a return or report is covered by that paragraph, and the second paragraph of section 59.2 do not apply in respect of a financial institution referred to in the first paragraph;
(j)  a financial institution referred to in the first paragraph that fails to file a return in the manner and within the time prescribed by a law or regulation referred to in the first paragraph incurs a penalty in accordance with the rules set out in section 280.1 of the Excise Tax Act; and
(k)  section 124 of the Excise Tax Act applies in respect of the interest and penalties provided for in subparagraphs g, h and j, with the necessary modifications.
The second, third and fourth paragraphs of section 40 of the Act respecting the Agence du revenu du Québec (chapter A-7.003) apply to the regulation of the Minister made under subparagraph b of the second paragraph, with the necessary modifications.
2012, c. 8, s. 1; 2012, c. 28, s. 4.
9.0.1.1. The Minister may, with the authorization of the Government, enter into any agreement with the Government of Canada entrusting to the Government of Canada the administration and application of any fiscal law or any regulation made under such a law with regard to the selected listed financial institutions within the meaning of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the financial institutions that would be selected listed financial institutions within the meaning of Part IX of the Excise Tax Act if Québec were a participating province under that Part.
2012, c. 8, s. 1.