A-6.002, r. 4.1 - Regulation respecting the fees for users of the advance rulings and written opinions service of the Direction générale de la législation of the Agence du revenu du Québec

Section 4 Disposition versions

2013-07-03

4. Except where a taxpayer in whose name a request for a written opinion is made gives written authorization to the Agency to collect fees for preparing a written opinion, the Agency is not authorized to collect such fees, where

(a)  the request for a written opinion is made by an individual, within the meaning of the Taxation Act (chapter I-3), other than a trust, or for his account and deals with provisions of fiscal laws other than those relative to the carrying on of a business;

(b)  the request for a written opinion deals with fiscal measures the relevant legislative provisions of which, at the time of the request, have not been assented to in the case of a law or have not been published in the Gazette officielle du Québec in the case of a regulation;

(c)  the request for a written opinion deals with the performance of a mandate provided for in a provision of a fiscal law.

T.B. 180500, s. 4; O.C. 701-2013, s. 5.

2012-09-01

4. Except where a taxpayer in whose name a request for a written opinion is made gives written authorization to the Agence du revenu du Québec to collect fees for preparing a written opinion, the Agence du revenu du Québec is not authorized to collect such fees, where

(a)  the request for a written opinion is made by an individual, within the meaning of the Taxation Act (chapter I-3), other than a trust, or for his account and deals with provisions of fiscal laws other than those relative to the carrying on of a business;

(b)  the request for a written opinion deals with fiscal measures the relevant legislative provisions of which, at the time of the request, have not been assented to in the case of a law or have not been published in the Gazette officielle du Québec in the case of a regulation;

(c)  the request for a written opinion deals with the performance of a mandate provided for in a provision of a fiscal law.

T.B. 180500, s. 4.