T-2 - Broadcast Advertising Tax Act

Section 8 Disposition versions

1990-10-01

8. The Minister may require of any person as a condition of issue or continuance in force of a certificate in his name, security in such amount as he may fix, if such person:

(a)  has been convicted of an offence against this Act;

(b)  is insolvent; or

(c)  owes duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31) and does not contest his obligation to pay such duties before the competent court.

In the case of the issue of a certificate, the amount of the security cannot exceed $5,000.

In the case of the continuance in force of a certificate, the amount of the security is established by taking into account the amount of the tax payable by such person in respect of the six months preceding the date on which the security is required.

1977, c. 29, s. 8; 1990, c. 4, s. 849.

1977-12-31

8. The Minister may require of any person as a condition of issue or continuance in force of a certificate in his name, security in such amount as he may fix, if such person:

(a)  has been found guilty of an offence against this act;

(b)  is insolvent; or

(c)  owes duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31) and does not contest his obligation to pay such duties before the competent court.

In the case of the issue of a certificate, the amount of the security cannot exceed $5 000.

In the case of the continuance in force of a certificate, the amount of the security is established by taking into account the amount of the tax payable by such person in respect of the six months preceding the date on which the security is required.

1977, c. 29, s. 8.