A-6.002 - Tax Administration Act

Updated to 22 April 2004

This document has official status.

chapter M-31

Act respecting the Ministère du Revenu

CHAPTER I INTERPRETATION AND RULES OF APPLICATION

2001, c. 51, s. 230.

1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:

(a)  “fiscal law” : this Act, the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting property tax refund (chapter R-20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;

(b)  “duties” : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;

(c)  “regulation” : any regulation made under this Act by the Government;

(d)  (paragraph repealed);

(e)  “Minister” : the Minister of Revenue;

(f)  “Deputy Minister” : the Deputy Minister of Revenue;

(g)  “person” : a natural person, a corporation, a partnership, a trust, a government department, a body, a succession and any other entity that is a person within the meaning of another fiscal law.

1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34; 1991, c. 7, s. 1; 1993, c. 71, s. 48; 1997, c. 31, s. 144; 2002, c. 5, s. 1.

1.0.1. In any fiscal law and the regulations made thereunder, unless the context indicates a different meaning,

“register” includes any document, whatever the medium used, that is used to collate information in particular for accounting, financial, fiscal or legal purposes and includes the term “record” whenever that term is used in a fiscal law or in the regulations made under such a law to designate a register;

“supporting document” includes any document, whatever the medium used, or any other thing supporting information that is or should be contained in a register.

1991, c. 67, s. 557; 2000, c. 25, s. 2; 2001, c. 51, s. 231.

1.1. In any fiscal law and the regulations thereunder, unless the context indicates otherwise, the word “prescribed” means, in the case of a form or information to be given on a form, prescribed by the Minister or the Deputy Minister and, in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation.

1991, c. 7, s. 2; 1996, c. 31, s. 9; 2001, c. 51, s. 232.

1.2. In this Act and the regulations, a legal person, whether or not established for pecuniary gain, is designated by the word “corporation”.

1997, c. 3, s. 76.

1.2.1. In this Act, a large corporation is

(a)  in the case of a corporation referred to in paragraph a or c of section 1132 of the Taxation Act (chapter I-3) or a mining corporation that has not reached the production stage, a corporation whose paid-up capital established in accordance with Book III of Part IV of the Taxation Act for the particular taxation year is at least $10,000,000;

(b)  in the case of an insurance corporation, other than a corporation referred to in subparagraph a, a corporation whose paid-up capital that would be established in accordance with Title II of Book III of Part IV of the Taxation Act if the corporation were a bank and if paragraph a of section 1140 of the Taxation Act were replaced by paragraph a of subsection 1 of section 1136 of the Taxation Act for the particular taxation year is at least $10,000,000;

(c)  in the case of a cooperative, a cooperative whose paid-up capital established in accordance with Title I of Book III of Part IV of the Taxation Act for the particular taxation year is at least $10,000,000.

The particular taxation year refers to the year in respect of which an assessment or determination is made under a fiscal law.

2000, c. 36, s. 1; 2001, c. 52, s. 3; 2003, c. 9, s. 435.

1.3. For the purposes of sections 14.4 to 14.7 and section 33, the rules provided for in section 2.2.1 of the Taxation Act (chapter I‐3) apply, with the necessary modifications.

1997, c. 85, s. 336.

CHAPTER II ORGANIZATION OF THE MINISTÈRE

1997, c. 14, s. 312.

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

He also has charge of the application of the fiscal laws, the regulations made under such laws, the Act to facilitate the payment of support (chapter P‐2.2), the International Fuel Tax Agreement, any agreement concerning the application of a fiscal law concluded between the Government and a Mohawk community and, to the extent specified in an agreement entered into under section 9.0.1, any Act of the Parliament of Canada or any regulation made under such an Act and mentioned in the agreement.

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46; 1995, c. 18, s. 93; 1995, c. 63, s. 267; 1999, c. 53, s. 7.

3. The Government shall appoint a Deputy Minister of Revenue.

Under the direction of the Minister, the Deputy Minister shall have the supervision of the public servants and employees of the Ministère; he shall administer its day-to-day business and exercise the other powers assigned to him by the Government.

1972, c. 22, s. 3; 1997, c. 14, s. 312.

4. The orders of the Deputy Minister must be carried out in the same manner as those of the Minister; his authority shall be that of the incumbent minister of the Ministère du Revenu and his official signature shall give force and effect to every document within the jurisdiction of the Ministère.

1972, c. 22, s. 4; 1978, c. 15, s. 140; 1983, c. 44, s. 57; 1997, c. 14, s. 312; 1998, c. 16, s. 299.

4.1. If the Deputy Minister is absent or unable to act, the Minister may designate an Associate Deputy Minister of the Ministère du Revenu to act in the stead of the Deputy Minister.

1982, c. 56, s. 30; 1998, c. 16, s. 262.

5. The other public servants and employees necessary for the proper administration of the Ministère du Revenu shall be appointed in accordance with the Public Service Act (chapter F‐3.1.1).

However, notwithstanding any inconsistent provision of any Act, regulation, by-law or any collective agreement within the meaning of the Labour Code (chapter C-27) or an arbitration award in lieu thereof, the Deputy Minister may object to the filling of a position in the Ministère du Revenu by a person who, within the preceding five years, has been convicted of an offence under a fiscal law of Canada, the Criminal Code (Revised Statutes of Canada, 1985, chapter C-46), the Narcotic Control Act (Revised Statutes of Canada, 1985, chapter N-1) or the Food and Drugs Act (Revised Statutes of Canada, 1985, chapter F-27), to the extent that the offence is incompatible with the position to be filled, unless the person has been pardoned.

The Deputy Minister shall transmit his substantiated decision to the person concerned and to the chairman of the Conseil du trésor if a competition has been held.

Except where the position to be filled is of a casual nature, the person concerned who is dissatisfied with the decision of the Deputy Minister may appeal therefrom to the Commission de la fonction publique by an application in writing, which must be received by the Commission within 30 days of the sending of the decision. The Commission shall hear the appeal and decide it unless a collective agreement or an arbitration award in lieu thereof has given jurisdiction over such matter to another person in accordance with section 70 of the Public Service Act.

1972, c. 22, s. 5; 1978, c. 15, s. 140; 1982, c. 38, s. 19; 1983, c. 55, s. 145; 1990, c. 4, s. 586; 1996, c. 35, s. 19; 1997, c. 14, s. 312; 1998, c. 16, s. 263; 2000, c. 8, s. 242.

6. The respective duties of the public servants and employees of the Ministère not expressly defined by law or by the Government shall be determined by the Minister.

No public servant or employee of the Ministère shall, without the express permission of the Minister, do gainful work or hold another position or a remunerated office none of which forms part of his duties determined in accordance with the preceding paragraph.

The permission contemplated in the second paragraph may be given if it is established to the satisfaction of the Minister that such work, position or office is not likely to entail a conflict of interest or be incompatible with the duties contemplated in the first paragraph.

The decision of the Minister may be taken and communicated in writing to the public servant or employee within a reasonable delay.

1972, c. 22, s. 6; 1997, c. 14, s. 312.

7. Subject to the third paragraph, no deed, document or writing shall bind the Ministère or be attributed to the Minister unless it is signed by him, by the Deputy Minister or by a public servant authorized by regulation.

The regulation may allow that a facsimile of the signature of the Minister, Deputy Minister or that public servant be affixed on the documents determined therein. Such a facsimile shall have the same force as the signature itself.

A notice of assessment or a notice attesting that no duty is payable, made out by virtue of a fiscal law and unsigned, is valid, binds the Ministère and is attributable to the Minister in the same manner as if it were signed by him, if it bears an inscription of the official title of the Deputy Minister.

1972, c. 22, s. 7; 1978, c. 25, s. 2; 1982, c. 38, s. 20; 1997, c. 14, s. 312; 2004, c. 4, s. 17.

8. Any copy of a document forming part of the records of the Ministère, certified as true by a public servant authorized by regulation or by a person authorized to sign the document under the first paragraph of section 7, shall be authentic and have the same force as the original.

1972, c. 22, s. 8; 1983, c. 20, s. 9; 1997, c. 14, s. 312.

8.0.1. (Repealed).

1991, c. 7, s. 3; 1992, c. 57, s. 620.

8.1. (Repealed).

1978, c. 25, s. 3; 1983, c. 38, s. 72.

8.2. Notwithstanding any other Act, the Minister may, in order to conserve permanent proof of a document required for the purposes of a fiscal law, reproduce on photographic film any document produced by or on behalf of the Minister or any other person exercising the powers of the Minister, or by or on behalf of a person subject to a fiscal law under such a law, provided that the document has been reproduced faithfully in accordance with the directives prescribed by the Minister or by a person designated by him.

The film or a duplicate copy thereof is authentic and has the same force as the original document reproduced, provided it is accompanied with the sworn statement of the person who supervised the reproduction of the document, attesting to the reliability of the reproduction process and of the reproduction itself.

1993, c. 79, s. 28.

9. The Minister may, in accordance with the applicable legislative provisions and with the authorization of the Government, enter into any agreement with any government, a department of that government, an international organization or a body of that government or international organization, that is consistent with the interests and rights of Québec, for the application of a fiscal law or to facilitate the carrying out of a fiscal law, avoid double taxation or give effect to international fiscal agreements. Such an agreement may authorize that government, government department, international organization or body to enter into any agreement with a third person with a view to facilitating its implementation.

The Minister may also, with the authorization of the Government, enter into any agreement with any person, to entrust the person with the application of all or part of a fiscal law.

1972, c. 22, s. 9; 1974, c. 17, s. 2; 1978, c. 25, s. 4; 1984, c. 35, s. 39; 1985, c. 30, s. 146; 1993, c. 79, s. 29; 2002, c. 5, s. 2.

9.0.1. The Minister may, with the authorization of the Government, enter into any agreement with the Government of Canada entrusting to him the administration and application, in whole or in part, of any Act of the Parliament of Canada imposing duties or any regulation made under such an Act.

1990, c. 60, s. 47.

9.0.2. The Minister may, with the authorization of the Government, enter into an agreement with the Government of Canada relating to the payment, collection and remittance, by the Gouvernement du Québec or any public body designated by it, of tax provided for in any Act of the Parliament of Canada and for which it would be accountable if such an Act were applicable to it.

1990, c. 60, s. 47.

9.0.3. Notwithstanding any prohibition or restriction provided for in an Act, any public body affected by an agreement under section 9.0.2 is bound to pay, collect and remit tax provided for in any Act of the Parliament of Canada and for which it would be accountable if such an Act were applicable to it.

The public body referred to in the first paragraph shall discharge the tax in accordance with the terms and conditions of the agreement.

1990, c. 60, s. 47.

9.0.4. The Minister may, with the authorization of the Government, enter into any agreement with any person, to facilitate the application of the International Fuel Tax Agreement.

The Minister may also conclude with any person, any agreement that is necessary, in the Minister’s opinion, to facilitate the implementation of an agreement concerning the application of a fiscal law concluded between the Government and a Mohawk community.

1995, c. 63, s. 268; 1999, c. 53, s. 8; 2002, c. 5, s. 3.

9.0.5. Subject to section 9.0.6, the provisions of this Act that are necessary to implement an agreement referred to in section 2 apply with the necessary modifications.

1995, c. 63, s. 268; 1999, c. 53, s. 9.

9.0.6. For the purposes of an agreement referred to in section 2, the Government may make regulations to

(1)  enact any provision necessary to give effect to the agreement and its amendments;

(2)  specify the provisions of this Act that do not apply;

(3)  (subparagraph repealed);

(4)  take any other measures necessary to implement the agreement and its amendments.

The Government may also make regulations to specify the provisions of the International Fuel Tax Agreement, including amendments, that apply.

The competent parliamentary committee of the National Assembly shall examine every regulation made by the Government under this section for the implementation of an agreement concerning the application of a fiscal law concluded between the Government and a Mohawk community as well as that agreement.

1995, c. 63, s. 268; 1999, c. 53, s. 10.

9.1. Within six months following the end of each fiscal year, the Minister shall table a report of the activities of his Ministère for that fiscal year in the National Assembly, if it is in session; if it is not sitting, he shall table it within 30 days after the opening of the next session or after resumption.

1978, c. 18, s. 20; 1997, c. 14, s. 312.

CHAPTER III ADMINISTRATION AND ENFORCEMENT OF FISCAL LAWS

DIVISION I COLLECTION

9.2. The Minister may, to foster the recovery of any amount owed by any person under a fiscal law, enter into any agreement to establish the terms and conditions relating to payment of the debt.

Before entering into such an agreement, the Minister may require the debtor to file any document which establishes his financial capacity, the results of any step he has undertaken to obtain a loan or security contemplated in section 10 from a banking or financial institution, or any other information intended to establish his solvency.

1993, c. 79, s. 30.

10. A debtor, under a fiscal law, or any other person may give in guarantee for the payment of the debt, real or personal security which the Minister may accept.

The Minister shall accept the security where the debt of which it guarantees payment is contested or appealed and the security meets the requirements prescribed by regulation.

The Minister shall also accept the security where the terms and conditions of repayment of the debt are accepted according to the criteria prescribed by regulation and the security meets the requirements prescribed by regulation.

The security is given in favour of the State and the Minister may grant a discharge for it.

1972, c. 22, s. 10; 1977, c. 5, s. 14; 1985, c. 25, s. 167; 1998, c. 16, s. 299.

10.1. Where a person has given security in guarantee of the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment or discharge of the portion of the security guaranteeing the amount in dispute

(a)  after 120 days have elapsed following notification of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or

(b)  if the person brings an appeal or a summary appeal.

Where the person is a large corporation, the repayment or discharge of the security is limited to one half of the amount in dispute.

The Minister must repay or discharge the security with all due dispatch.

2000, c. 36, s. 2.

11. Every public servant of the Ministère du Revenu whom the Minister authorizes for that purpose may, in the exercise of his or her functions, administer the same oath as a commissioner for oaths appointed under the Courts of Justice Act (chapter T‐16).

1972, c. 22, s. 11; 1991, c. 67, s. 558; 1997, c. 3, s. 79; 2001, c. 52, s. 4.

12. The duties and other amounts owed by a person under a fiscal law shall be debts owing to the State; they may be recovered before any competent court or in any other manner provided by a fiscal law; subject to paragraph b of section 97.2, the amounts collected under such a fiscal law shall form part of the consolidated revenue fund.

The Minister may delay or suspend the recovery of the duties and other amounts owed by a person under a fiscal law in order to foster the recovery of an amount owed under the Act to facilitate the payment of support (chapter P-2.2).

1972, c. 22, s. 12; 1978, c. 25, s. 5, s. 23; 1991, c. 67, s. 559; 1992, c. 57, s. 621; 1996, c. 31, s. 10; 1997, c. 3, s. 80; 1998, c. 16, s. 265; 2002, c. 46, s. 7.

12.0.1. Notwithstanding any inconsistent provision, the Minister shall not require the payment of an amount of duties of less than $2 and is not bound to reimburse such an amount.

1993, c. 64, s. 211.

12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),

(a)  institute proceedings before a court;

(b)  issue a certificate under section 13;

(c)  require a person to make a payment under sections 15 and 15.2;

(d)  (subparagraph repealed);

(e)  order that the amount owing, the interest and the penalties be paid immediately on assessment as provided in the first paragraph of section 27.0.2;

(f)  apply any refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31;

(g)  apply an amount payable by a public body to which a person is entitled to the payment of the amount, under the first paragraph of section 31.1.1;

(h)  register a legal hypothec in respect of the amount.

Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.

This section does not apply

(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;

(b)  to the amounts that a person is required to pay as a mandatary of the Minister;

(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;

(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.

2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18.

12.0.3. The Minister may not take, in respect of an amount that is the subject of an objection, an appeal or a summary appeal, the recovery measures enumerated in the first paragraph of section 12.0.2 during such time as an objection, appeal or summary appeal subsists in relation to an assessment, determination or decision referred to in that section, or before the expiry of the time limit for making an objection or bringing an appeal or summary appeal.

Where the debtor is a large corporation, this section applies only to one half of the amount in dispute.

2000, c. 36, s. 3.

12.1. Notwithstanding any inconsistent provision, any amount which a person owes under a fiscal law carries a recovery charge equal to 10%, calculated on the unpaid balance of the debt on the date on which the Minister either resorts to a recovery measure provided for in a fiscal law or exercises a recourse before a competent court to collect the debt. Such a charge shall not be less than $50 nor more than $10,000.

Where several recourses or recovery measures are exercised by the Minister in respect of a debt, the charge provided for in the first paragraph shall be applied only once.

1988, c. 4, s. 153; 1992, c. 31, s. 12; 1993, c. 79, s. 31; 1996, c. 31, s. 11; 1997, c. 3, s. 104.

12.2. Every person who remits to the Minister a negotiable instrument which is subsequently refused on account of insufficient funds by the financial institution upon which it is drawn shall pay a fee of $35.

The fee shall be added to the debt of the taxpayer. It is exigible from the date of the refusal by the financial institution and bears interest from that date at the rate fixed under section 28.

The Minister shall cancel the fee provided for in the first paragraph if, within 90 days after a notice of the refusal by the financial institution is sent to the taxpayer, it is proved that the instrument should not have been refused on account of insufficient funds.

1988, c. 4, s. 153; 1992, c. 1, s. 212; 1992, c. 31, s. 13.

12.3. Any recovery measure provided for by a fiscal law or any remedy before a competent court for the collection of an amount which any person is liable to pay under such a law remains valid and operative notwithstanding any change in that amount following the issue of a notice of a new assessment, up to the lesser of the original amount of the debt and the new amount of the debt.

Where the new amount of the debt is greater than the original amount thereof, the Minister may, in order to collect such excess amount, use any recovery measure provided for by a fiscal law or introduce any remedy before a competent court.

1993, c. 19, s. 155; 1997, c. 3, s. 104.

13. When an amount exigible under a fiscal law is not paid, the Minister may issue a certificate attesting the exigibility of the debt and the amount owing; that certificate shall be proof of the exigibility of the debt.

Such certificate may be issued by the Minister at any time as soon as the debt becomes exigible. However, if, in the opinion of the Minister, a debtor attempts to avoid payment of the duties and if the Minister orders that all duties, including interest and penalties, be paid immediately upon assessment, the Minister may issue that certificate immediately after issuing such order.

When that certificate is filed in the office of the competent court, the clerk shall enter on the back of the certificate the date of its filing and shall render judgment in favour of the Deputy Minister for the amount contemplated in the certificate and for costs against the person bound to pay the debt concerned.

Such judgment shall be equivalent to a judgment rendered by a competent court and shall have all effects thereof, except in respect of interest on the amount granted, which shall be computed at the rate fixed in section 28 and capitalized daily.

1972, c. 22, s. 13; 1990, c. 7, s. 220; 1991, c. 67, s. 560; 1997, c. 3, s. 81; 1997, c. 85, s. 337.

14. Before distributing the property under his control, every assignee or any other person, with the exception of a trustee in bankruptcy, who winds up, administers or controls the property, business, succession, income or commercial activities of another person on behalf of that other person or a creditor of that other person, shall give the Minister notice, by means of a prescribed form, of his intention to make such distribution.

On receiving the notice, the Minister may require that the person mentioned in the first paragraph file any document prescribed by regulation, the return referred to in section 1002 of the Taxation Act (chapter I‐3) and any return or report that the person was required to send under any fiscal law; the Minister shall then, in writing, advise of the amount of the duties, interest and penalties exigible from the other person or which will become so within the 12 ensuing months under any fiscal law. The Minister shall also advise of the amount of the exigible charges or fees of the other person under sections 12.1 and 12.2.

No person may make a distribution referred to in the first paragraph unless he has obtained a certificate from the Minister establishing that no amount is exigible, that sureties for the payment of any amount exigible have been accepted in accordance with section 10 or that a creditor has priority of rank over the claim of the State, in which case the certificate indicates the name of the creditor and the amount of his claim, and the distribution may be made only to that creditor, up to the amount of his claim.

Refusal by the Minister to issue the certificate or the fact of not following up the notice referred to in the first paragraph within 90 days of the mailing date is equivalent to a decision confirming a notice of assessment under section 93.1.6.

Every distribution of property made without obtaining a certificate from the Minister shall make the offender personally liable for the amounts mentioned in the second paragraph up to the value of the property he has distributed.

In the case of the distribution of the assets of a corporation, all of the directors of such corporation, and its agent in the case of a corporation having its principal establishment outside Québec, in office on the date on which the notice mentioned in the first paragraph is sent or on the date on which the distribution takes place shall be solidarily liable for the payment of such amounts if they have assented to such distribution or acquiesced or participated therein.

Notwithstanding this section, in the case of a succession, property of a value not in excess of $12,000 may be distributed before the notice referred to in the first paragraph is transmitted to the Minister.

1972, c. 22, s. 14; 1978, c. 37, s. 71; 1980, c. 11, s. 66; 1983, c. 49, s. 35; 1986, c. 15, s. 211; 1987, c. 67, s. 202; 1990, c. 7, s. 221; 1992, c. 1, s. 213; 1993, c. 16, s. 357; 1993, c. 64, s. 212; 1995, c. 1, s. 201, s. 362; 1995, c. 63, s. 279; 1997, c. 3, s. 82; 1997, c. 14, s. 294; 1997, c. 85, s. 338; 1998, c. 16, s. 299; 1999, c. 65, s. 22; 2002, c. 46, s. 9.

14.0.0.1. The Minister may, within four years after the day on which the property is distributed, make an assessment or a reassessment in respect of a person referred to in the fifth or sixth paragraph of section 14, as the case may be, in relation to an amount payable under either of those paragraphs.

However, the Minister may at any time make such an assessment where

(a)  the person mentioned in the first paragraph has made a false representation of the facts through voluntary omission or has committed fraud; or

(b)  the person mentioned in the first paragraph has filed with the Minister a waiver in prescribed form.

Sections 25.2 and 25.3 apply, with the necessary modifications, to the assessment provided for in the second paragraph.

2002, c. 46, s. 10.

14.0.1. Notwithstanding the fifth paragraph of section 14, an offender who is a receiver within the meaning of section 310 of the Act respecting the Québec sales tax (chapter T-0.1) shall not be personally liable for amounts payable or remittable by him under that Act in his capacity as receiver on behalf of another person for a reporting period subsequent to the reporting period during which the distribution took place.

1994, c. 22, s. 351.

14.1. (Repealed).

1986, c. 15, s. 212; 1987, c. 67, s. 203; 1990, c. 7, s. 222.

14.2. (Repealed).

1986, c. 15, s. 212; 1990, c. 7, s. 222.

14.3. (Repealed).

1986, c. 15, s. 212; 1990, c. 7, s. 222.

14.4. Where a person transfers property, directly or indirectly, by means of a trust or by any means whatever to a person with whom he is not dealing at arm’s length within the meaning of the Taxation Act (chapter I‐3), a person who is under 18 years of age, his spouse or a person who, after the transfer, becomes his spouse, the transferee becomes solidarily liable with the transferor to pay an amount equal to the lesser of the following amounts:

(a)  the amount by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property;

(b)  the aggregate of the amounts that the transferor is liable to pay under any fiscal law during the taxation year, within the meaning of the Taxation Act, in which the property was transferred or any preceding taxation year or in respect of any of such years.

If the transferred property is a share in undivided property, the fair market value of the share in that undivided property at the time of the transfer is deemed to be equal to the proportion of the fair market value of the undivided property at that time that that share is of the aggregate of the shares in that undivided property.

This section does not free the transferor or the transferee from their respective obligations under any other provision of a fiscal law.

1989, c. 77, s. 108; 1995, c. 1, s. 202; 2001, c. 53, s. 261.

14.5. The Minister may, within four years after the day on which the Minister becomes aware of the transfer of property, make an assessment or a reassessment in respect of a transferee in relation to an amount payable under section 14.4.

However, the Minister may at any time make such an assessment where

(a)  the transferee has made a false representation of the facts through voluntary omission or has committed fraud; or

(b)  the transferee has filed with the Minister a waiver in prescribed form.

Sections 25.2 and 25.3 apply, with the necessary modifications, to the assessment provided for in the second paragraph.

1989, c. 77, s. 108; 1995, c. 1, s. 362; 1995, c. 63, s. 279; 1997, c. 85, s. 361; 2002, c. 46, s. 11.

14.6. A payment by the transferor affects the transferee’s solidary liability only where that payment operates to reduce the aggregate of the amounts contemplated in subparagraph b of the first paragraph of section 14.4 to an amount less than the amount in respect of which the transferee is, by the said section 14.4, made solidarily liable.

In this event, the transferee’s solidary liability is reduced to that lesser amount.

1989, c. 77, s. 108; 1995, c. 1, s. 203.

14.7. For the purposes of section 14.4, where the property is transferred to a spouse pursuant to a decree, order or judgment of a competent tribunal or pursuant to a written separation agreement, the fair market value of the property at the time of the transfer is deemed to be equal to zero if, at that time, the transferor and his spouse are living separate and apart because of the breakdown of their marriage.

1989, c. 77, s. 108; 1997, c. 3, s. 83; 1997, c. 85, s. 339.

14.8. (Repealed).

1994, c. 22, s. 352; 1995, c. 63, s. 279; 1997, c. 85, s. 340.

15. The Minister may, by notice served or sent by registered mail, require that a person who, by virtue of an existing obligation, is or will be bound to make a payment to a person owing an amount exigible under a fiscal law, pay to the Minister, on behalf of the person’s creditor, all or part of the amount that the person owes or will have to pay to the creditor, such payment to be made at the time the amount becomes payable to the creditor.

The same rule applies in respect of a payment to be made to the secured creditor of a person owing an amount exigible under a fiscal law where the payment, but for the security, would have to be made to such person.

1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168; 1991, c. 67, s. 562; 1993, c. 79, s. 32; 1996, c. 31, s. 12; 1998, c. 16, s. 299; 1999, c. 65, s. 23; 2002, c. 46, s. 12.

15.1. (Repealed).

1991, c. 67, s. 562; 1993, c. 79, s. 33; 1998, c. 16, s. 299; 1999, c. 65, s. 24; 2002, c. 46, s. 13.

15.2. The Minister may, by notice served or sent by registered mail, require that a person other than a banking or financial institution who is to lend or advance an amount to a person owing an amount exigible under a fiscal law or is to pay an amount for or in the name of this person, pay to the Minister, on behalf of such person, all or part of this amount.

The first paragraph applies only if the person owing an amount exigible under a fiscal law is or will be remunerated by the person other than a banking or financial institution or, where the latter person is a corporation, only if the person is not dealing at arm’s length within the meaning of the Taxation Act (chapter I-3) with that person.

1991, c. 67, s. 562; 1993, c. 79, s. 34; 1997, c. 3, s. 104; 1998, c. 16, s. 266; 1999, c. 65, s. 25.

15.2.1. A notice served or sent by the Minister under any of sections 15 and 15.2 remains valid and binding until release is given.

Release is given by the Minister when the tax liability that is the subject of the notice is discharged in full or when all obligations toward the creditor of the addressee of the notice have been fulfilled.

1999, c. 65, s. 26; 2002, c. 46, s. 14.

15.3. Where monies belonging to a person owing an amount exigible under a fiscal law have been seized according to law by a peace officer, in the course of administering or enforcing criminal law, and must be restored, the Minister may, by notice served or sent by registered mail, require that the person who holds these monies pay to the Minister, on behalf of the person owing an amount exigible under a fiscal law, all or part of the monies otherwise restorable, at the time they would otherwise be restored.

1991, c. 67, s. 562; 1998, c. 16, s. 299.

15.3.0.1. The Minister shall send a copy of the notice provided for in sections 15 to 15.3 to a person owing an amount payable under a fiscal law.

2002, c. 46, s. 15.

15.3.1. Upon receipt of a notice from the Minister served or sent by registered mail, the amount indicated in the notice as having to be paid to him becomes the property of the State and payment thereof to the Minister shall take priority over any other security granted in respect of the amount.

1993, c. 79, s. 35; 1998, c. 16, s. 299.

15.4. The receipt given by the Minister to the person who has made a payment provided for in sections 15 to 15.3 shall be a discharge of his obligation up to the amount paid.

1991, c. 67, s. 562.

15.5. Every person who, notwithstanding the notice sent by the Minister as provided for in sections 15 and 15.2, discharges his debt or consideration or refuses to discharge his debt or consideration is bound to pay to the Minister an amount equal to the obligation discharged or to be discharged, up to the amounts exigible under a fiscal law.

1991, c. 67, s. 562; 2002, c. 46, s. 16.

15.6. Sections 1051 and 1052 of the Taxation Act (chapter I‐3) apply, with the necessary modifications, to the amounts payable to the Minister under sections 15 to 15.3 and 15.5, and sections 1005 to 1014 of the said Act apply, with the necessary modifications, to the amounts payable to the Minister under section 15.5.

1991, c. 67, s. 562; 1995, c. 1, s. 362; 1995, c. 63, s. 279; 1997, c. 85, s. 341.

15.7. Where the Minister wishes to send a notice to a person as provided for in sections 15 to 15.3 and that person is doing business under a name other than its own name, the notice is deemed to have been given to such person if it was addressed to the name the person has given itself or by which the person is generally known and the notice is deemed to have been served upon such person if it has been handed to a person of full age employed at the head office of the addressee or in one of the addressee’s establishments in Québec or has been sent to the addressee by registered mail.

1991, c. 67, s. 562; 1997, c. 3, s. 85; 1998, c. 16, s. 299.

15.8. Sections 15 to 15.5 apply notwithstanding any provision to the contrary but subject to the provisions of the Code of Civil Procedure (chapter C-25) respecting exemption from seizure.

1991, c. 67, s. 562.

16. (Repealed).

1972, c. 22, s. 16; 2002, c. 46, s. 17.

16.1. The Minister may, for the purposes of an agreement entered into with the Government of Canada under section 9 respecting the collection of the duties provided for by a fiscal law, authorize any person or class of persons holding office with the Government of Canada or with a third person to whom the agreement applies to exercise the powers conferred on him by law that are required for the carrying out of such an agreement.

1991, c. 67, s. 563; 1993, c. 79, s. 36.

16.2. Where a person brings or causes to be brought into Québec corporeal property for which duties provided for by a fiscal law are payable, or where a person acquires an alcoholic beverage in Québec from a person authorized under section 19.1 of the Act respecting the Société des alcools du Québec (chapter S‐13), and the person refuses or fails to file the return required under such a fiscal law or to obey a request for payment made by a person authorized under section 16.1, the authorized person may detain the property or beverage and deposit it at the place specified by the Minister who shall keep it as security until the duties and, where applicable, the maintenance expenses arising from the deposit are paid.

Where the amount of the duties and the maintenance expenses remains unpaid at the expiry of 60 days from the date of the deposit, the Minister may dispose of the property in the manner set out in section 16.3, unless he extends the time limit.

1991, c. 67, s. 563; 1993, c. 79, s. 37; 1996, c. 31, s. 13.

16.3. The Minister may dispose of the property by selling it either at an auction as though it were a found property or by negotiation. Where the property cannot be sold, the Minister may give it away to a charity and, if it cannot be so given, he may dispose of it as he sees fit.

In the case of an alcoholic beverage, the Minister shall dispose of it by delivering it to the Société des alcools du Québec for sale purposes. The Société shall remit to the Minister the proceeds from the sale of the beverage, less 10%.

1991, c. 67, s. 563; 1996, c. 31, s. 14.

16.4. The proceeds of the sale of property deposited in accordance with the second paragraph of section 16.2 shall be allocated to the payment of the amount owing and the maintenance expenses arising from the deposit.

Subject to section 31, any excess from the sale shall be remitted to the person who owed the duties referred to in the first paragraph of section 16.2.

1991, c. 67, s. 563.

16.5. Notwithstanding the second paragraph of section 16.2, the Minister shall postpone the disposal of the property deposited if the person owing the duties gives him security pursuant to section 10.

1991, c. 67, s. 563; 1997, c. 3, s. 86.

16.6. The Minister or the person authorized under section 16.1 shall remit the property deposited to the person who owed the duties referred to in the first paragraph of section 16.2, upon the payment of the amount owing and the maintenance expenses arising from the deposit.

1991, c. 67, s. 563.

16.7. The Minister is bound to inform the public, by means of a posting or otherwise, of the provisions of sections 16.1 to 16.6.

1991, c. 67, s. 563.

17. When the Minister has reasonable grounds to believe that a person has left or is about to leave Québec or dispose of his property to avoid payment of any duties, he may, before the day otherwise fixed for payment, by a notice served personally or sent to that person by registered mail, require payment of all the duties, interest and penalties owed by that person or which would be owed by him if the date of payment had occurred and they must be paid immediately, notwithstanding any other provision of a fiscal law.

Notwithstanding the first paragraph, sections 10.1, 12.0.2, 12.0.3, 17.0.1 and 21.0.1 apply except where the Minister has legitimate reasons to believe that a person has left or is about to leave Québec.

1972, c. 22, s. 17; 1975, c. 83, s. 84; 1993, c. 16, s. 358; 1995, c. 63, s. 279; 1998, c. 16, s. 299; 2000, c. 36, s. 4; 2002, c. 46, s. 18.

17.0.1. Notwithstanding sections 10.1, 12.0.2, 12.0.3, 21.0.1 and 27.0.1, the Minister may apply to a judge acting in chambers of a court of competent jurisdiction for authorization

(a)  to refuse an application under section 10.1 for the repayment or discharge of security;

(b)  to immediately take any measure, including judicial seizure, to recover the unpaid amount, on the conditions that the judge considers reasonable in the circumstances;

(c)  to refuse an application under section 21.0.1 for a repayment;

(d)  to register a legal hypothec.

The authorization may be granted ex parte in urgent circumstances. The judge shall grant the authorization if the judge is satisfied that there are reasonable grounds to believe that recovery may be in jeopardy. The motion shall be heard and decided by preference.

2000, c. 36, s. 5.

17.0.2. The judge to whom a motion is made by the Minister under section 17.0.1 may grant the authorization even if no notice of assessment or determination has been sent to the person, if the judge is satisfied that receipt of the notice by the person would further jeopardize recovery of the amount.

2000, c. 36, s. 5.

17.0.3. The allegations contained in an affidavit produced in support of a motion under section 17.0.1 must contain reasons.

2000, c. 36, s. 5.

17.0.4. The Minister shall serve an authorization granted ex parte under section 17.0.1, together with the motion and the affidavit, on the person concerned within three days after it is granted, except if the judge orders that it be served within some other time limit.

For the purposes of section 17.0.2, the notice of assessment or determination shall be served at the same time as the authorization if the notice has not already been sent to the person.

The authorization shall be served by registered mail or personal service. Another mode of service may also be authorized by the judge.

2000, c. 36, s. 5.

17.0.5. Within 30 days of service of an authorization granted ex parte under section 17.0.1, the person concerned may, by motion, apply for a review of the authorization to the court of competent jurisdiction. At least six days’ notice must be given to the Minister before the date on which the motion is presented.

The court may extend that time limit if the person demonstrates that it was impossible in fact for the person to act and that the application was made as soon as circumstances permitted.

The motion shall be heard and decided by preference. The court may confirm, vacate or vary the authorization and make any order it considers expedient.

The judgment is without appeal.

2000, c. 36, s. 5.

17.1. In order to collect a debt owed by a person under a fiscal law, the Minister may acquire and dispose of any property of that person that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale.

1991, c. 67, s. 564.

17.2. Every person who

(a)  is not resident in Québec or would not, but for section 12 of the Act respecting the Québec sales tax (chapter T-0.1), be resident in Québec or does not have, in Québec, a permanent establishment within the meaning of paragraph 1 of the definition of "permanent establishment" in section 1 of that Act, and applies or is required to be registered for the purposes of that Act, the Tobacco Tax Act (chapter I-2) or the Fuel Tax Act (chapter T-1), or

(b)  is not resident in Québec and applies for the issue of a permit under the Tobacco Tax Act or the Fuel Tax Act,

shall, at the request of the Minister, give and thereafter maintain security, of a value and in a form satisfactory to the Minister, that the person will pay or remit tax as required by any of those Acts.

1993, c. 79, s. 38; 1995, c. 63, s. 269; 1997, c. 3, s. 87; 1997, c. 85, s. 342; 1999, c. 65, s. 27.

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act (chapter I‐3) or section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1; or

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3.

17.4. The Minister may, at any time, require additional security if, at that time, the value of the security furnished is less than the value that could be fixed at that time according to the terms and conditions provided in section 17.2 or 17.3.

1993, c. 79, s. 38; 1997, c. 3, s. 89.

17.5. The Minister may suspend or revoke the registration certificate or permit of, refuse to issue a registration certificate or permit to, or refuse to renew a permit issued under a fiscal law to any person who

(a)  has been convicted of an offence against a fiscal law within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act (chapter I‐3) or section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  does not fulfil or ceases to fulfil the requirements for obtaining a registration certificate or for obtaining or renewing a permit;

(f)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1), the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(g)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application;

(h)  is a person any of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application;

(i)  has ceased his activities or has ceased the activity for which the permit was issued;

(j)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(k)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(l)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(m)  fails to comply with a direction or order of the Minister under section 34 or 35;

(n)  contravenes section 34.1; or

(o)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5.

However, in the cases described in subparagraphs b, b.1, d to h and j to o of the first paragraph, the Minister cannot suspend, revoke or refuse to issue the registration certificate unless the Minister required the security referred to in section 17.2, 17.3 or 17.4, as the case may be, from the person and the person failed to comply.

In addition, in the cases described in subparagraphs b to c and j to o of the first paragraph, the Minister cannot revoke the registration certificate or permit without having first suspended it. Furthermore, in the case described in section 17.6, the Minister cannot revoke the permit without having first suspended it.

1993, c. 79, s. 38; 1996, c. 31, s. 15; 1997, c. 3, s. 90; 1998, c. 16, s. 267; 1999, c. 65, s. 29; 2000, c. 25, s. 4.

17.5.1. The Minister may also suspend or revoke the registration certificate of or refuse to issue a registration certificate to any person who, at the time the person files an application for registration, is not dealing at arm’s length, within the meaning of the Taxation Act (chapter I-3), with another person who carries on a similar commercial activity where the other person’s registration certificate has been revoked or where the other person is under an injunction ordering the cessation of the activity, unless proof is given to the Minister that the person’s commercial activity does not constitute a continuation of the other person’s commercial activity.

1997, c. 14, s. 295; 1998, c. 16, s. 268.

17.6. The Minister may suspend, revoke or refuse to issue or renew a permit issued under the Tobacco Tax Act (chapter I-2) or the Fuel Tax Act (chapter T-1) where the person concerned fails to comply with the requirements of this Act or, as the case may be, of the Tobacco Tax Act or the Fuel Tax Act.

The Minister may also suspend, with regard to the retail sale of tobacco or the retail sale of fuel, a registration certificate issued under the Act respecting the Québec sales tax (chapter T-0.1) where the person concerned fails to comply with the requirements of this Act or, as the case may be, of the Tobacco Tax Act or the Fuel Tax Act.

1993, c. 79, s. 38; 1999, c. 65, s. 30.

17.7. A notice of non-renewal of a permit issued under a fiscal law must be transmitted to its holder by registered mail or personal service within the 60 days preceding the date of expiry of the permit.

1993, c. 79, s. 38; 1998, c. 16, s. 299.

17.8. The suspension of a registration certificate or permit issued under a fiscal law is effective from the date of service of the decision upon the holder. The decision shall be served by personal service or by registered mail.

A judge of the Court of Québec may authorize a mode of service different from those provided for in the first paragraph.

1993, c. 79, s. 38; 1998, c. 16, s. 299.

17.9. The revocation of a registration certificate or permit issued under a fiscal law is effective from the date of service of the decision upon the holder.

Notwithstanding the first paragraph, in the cases described in subparagraphs b, c and j to o of the first paragraph of section 17.5 and in the case described in section 17.6, revocation is effective only upon the expiry of 15 days from service upon the holder of the decision to suspend where the holder has not made representations within six days from receipt of the decision. Revocation is effected by operation of law.

In all cases, the decision to revoke shall be served by personal service or by registered mail.

A judge of the Court of Québec may authorize a mode of service different from those provided for in the third paragraph.

The holder shall return his certificate or permit to the Minister immediately after being served.

1993, c. 79, s. 38; 1998, c. 16, s. 269; 2000, c. 25, s. 5.

17.9.1. On receiving notice from the Minister of Health and Social Services pursuant to section 60 of the Tobacco Control Act (chapter L-6.2), the Minister shall suspend, with regard to retail sales of tobacco in an establishment within the meaning of the Tobacco Tax Act(chapter I-2), the registration certificate issued to a person under the Act respecting the Québec sales tax (chapter T-0.1).

The suspension shall take effect on the lapse of 15 days from the date of service of the notice of suspension. Service of the notice may be effected by a peace officer, by a bailiff, or by registered mail.

1998, c. 33, s. 65.

DIVISION II AMOUNTS DEDUCTED, WITHHELD OR COLLECTED

18. No judicial recourse may be exercised against a person because he has withheld or deducted an amount which a fiscal law authorizes or orders him to withhold or deduct.

1972, c. 22, s. 18.

18.1. Where an amount is deducted or withheld in accordance with the terms of a fiscal law or the Act to facilitate the payment of support (chapter P‐2.2), that amount is deemed to have been received by the beneficiary of the payment from which the said deduction or withholding was made.

1982, c. 56, s. 32; 1995, c. 18, s. 94.

19. (Repealed).

1972, c. 22, s. 19; 1997, c. 14, s. 296.

20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for the State, separately from the person’s patrimony and the person’s own funds, for payment to the State in the manner and at the time provided under a fiscal law.

Where at any time an amount deemed by the first paragraph to be held by a person in trust for the State is not paid to the State in the manner and at the time provided under a fiscal law, an amount equal to the amount thus deducted, withheld or collected is deemed, from the time the amount is deducted, withheld or collected, to be held in trust for the State, separately from the person’s patrimony and the person’s own funds, and to form a separate fund not forming part of the property of that person, whether or not the amount has in fact been held separately from that person’s patrimony or that person’s own funds.

However, the person may, when filing a return with the Minister under section 468 or 470 of the Act respecting the Québec sales tax (chapter T-0.1), withdraw from the total amount that the person is deemed by the first paragraph to hold in trust for the State, the amounts that the person is entitled to deduct and that the person has actually deducted in the calculation of the amount to be remitted.

1972, c. 22, s. 20; 1978, c. 25, s. 7; 1991, c. 67, s. 565; 1993, c. 79, s. 39; 1995, c. 49, s. 240; 1997, c. 3, s. 91; 1998, c. 16, s. 299; 2004, c. 4, s. 19.

21. Where an amount has been paid or remitted to the Minister by a person or on his behalf under a fiscal law other than the Taxation Act (chapter I‐3) or the Act respecting municipal taxation (chapter F‐2.1) and no amount could be exacted from him under such law, when such amount exceeds the duties that he was bound to pay or when he is entitled to a refund of all or part of such amount, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount to which he is entitled if he makes an application therefor within the time limit and according to the modalities prescribed in the fiscal law or the regulations thereunder or, failing such time limit and modalities, by sending a written application to the Deputy Minister by registered mail within four years from the date of payment.

This section does not apply in respect of

(1)  an amount that a person has paid as tax under the Act respecting the Québec sales tax (chapter T‐0.1) in respect of the supply by way of sale of a motor vehicle the person received solely for the purpose of again making a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year; or

(2)  an amount of tax provided for in section 16 of the Act respecting the Québec sales tax that a person has paid, in respect of a motor vehicle the supply of which was received by the person by way of retail sale, to the registrant who made the supply to the person in circumstances where the amount was not payable by the person under section 422 of that Act.

1972, c. 22, s. 21; 1982, c. 38, s. 22; 1985, c. 25, s. 169; 1991, c. 67, s. 566; 1998, c. 16, s. 299; 2001, c. 51, s. 233.

21.0.1. Where a person has paid sums in relation to the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment of the portion of the sums paid in relation to the amount in dispute

(a)  after 120 days have elapsed following notification of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or

(b)  if the person brings an appeal or a summary appeal.

Where the person is a large corporation, the repayment is limited to one half of the amount in dispute.

The Minister must make the repayment with all due dispatch.

Sections 1052 and 1053 of the Taxation Act (chapter I-3), with the necessary modifications, apply to the repayment.

2000, c. 36, s. 6.

21.1. A person having made an application for a refund under section 21 and having received no response from the Minister may, at any time after the expiry of 180 days following the day of mailing of the application, send a notice of objection in respect of the application and Chapters III.1 and III.2 apply, with the necessary modifications.

1982, c. 38, s. 22; 1985, c. 25, s. 170; 1991, c. 67, s. 566; 1993, c. 16, s. 359; 1995, c. 36, s. 10; 1995, c. 63, s. 279; 1997, c. 85, s. 343.

22. (Repealed).

1972, c. 22, s. 22; 1972, c. 26, s. 108; 1976, c. 27, s. 11; 1978, c. 70, s. 15; 1983, c. 49, s. 36.

23. Every person who does not collect a duty that he was bound to collect as a mandatary of the Minister or does not withhold a duty that he was bound to withhold, under a fiscal law or a regulation made under such a law, shall become a debtor of the State for the amount of that duty, with the exception of the withholding provided for in section 1015 of the Taxation Act (chapter I‐3), unless the withholding concerns a duty that a person was required to withhold from an amount paid to another person who is not resident in Canada for services performed in Québec.

However, a person who does not make the withholding provided for in the said section 1015 shall pay interest on such amount as though the first paragraph were applicable. The interest shall cease to accrue on or before 30 April of the year following the year in which the withholding should have been made.

For the purposes of the first paragraph, a person is deemed to be resident in Canada if the person is deemed to be resident in Québec by reason of paragraphs b to f of section 8 of the Taxation Act.

Where a person pays an amount under the first paragraph as a duty that was required to be withheld pursuant to section 1015 of the Taxation Act, the person may recover that amount from the person in respect of whom the amount was required to be withheld, by bringing an action in a court of competent jurisdiction or by withholding from any amount payable or creditable to that person the equivalent of the amount so paid.

1972, c. 22, s. 23; 1996, c. 31, s. 16; 1997, c. 85, s. 344; 1999, c. 83, s. 279.

24. Every person who deducts, withholds or collects an amount under a fiscal law is bound to pay to the Minister, at the date fixed by such law, or in accordance with the provision for such payment, an amount equal to that which the person must remit under the said Act.

The same obligation exists in respect of any amount that a person, whether in good faith or in bad faith, deducts, withholds or collects, believing or claiming that he is acting under a fiscal law.

1972, c. 22, s. 24; 1978, c. 25, s. 8; 1983, c. 49, s. 37; 1991, c. 67, s. 567; 1997, c. 14, s. 297.

24.0.1. Where a corporation has omitted to remit to the Minister an amount referred to in section 24 or to deduct, withhold or collect an amount that it was required to deduct, withhold or collect under a fiscal law, or to pay its employer’s contribution under the Act respecting the Québec Pension Plan (chapter R-9), the Act respecting labour standards (chapter N-1.1), the Act to foster the development of manpower training (chapter D-7.1) or the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), its directors in office on the date of the omission shall become solidary debtors with the corporation for that amount and for interest and penalties related thereto in the following cases:

(a)  where the writ of execution in respect of the corporation is returned unfulfilled in whole or in part following a judgment rendered in favour of the Deputy Minister under section 13;

(b)  where the corporation is subject to a winding-up order or becomes bankrupt within the meaning of the Bankruptcy and Insolvency Act (Revised Statutes of Canada, 1985, chapter B-3) and where a claim is filed;

(c)  where the corporation has instituted proceedings for its liquidation or dissolution, or where it has been dissolved.

Sections 1005 to 1014, 1051 and 1052 of the Taxation Act (chapter I-3) apply, with the necessary modifications.

1986, c. 16, s. 1; 1992, c. 1, s. 214; 1991, c. 67, s. 568; 1994, c. 46, s. 11; 1995, c. 1, s. 204, s. 362; 1995, c. 49, s. 241; 1995, c. 63, s. 279; 1997, c. 14, s. 298; 1997, c. 85, s. 361; 1999, c. 89, s. 53; 2004, c. 4, s. 20.

24.0.2. Section 24.0.1 does not apply to a director who acted with reasonable care, dispatch and skill under the circumstances or who, under the same circumstances, could not have been aware of the omission referred to in that section.

Moreover, in no case may the Minister assess a director in respect of an amount referred to in section 24.0.1 after the expiry of two years from the date on which that director last ceased to be a director of the corporation.

1986, c. 16, s. 1.

24.0.3. Where a person is vested with the power to authorize or cause a payment to be made for another person of an amount that is subject to deduction at source under section 1015 of the Taxation Act (chapter I‐3) and the person authorizes or causes the amount to be paid, allocated, granted or awarded by or on behalf of the other person, the person is solidarily liable with the other person for any sum required to be deducted or withheld from that amount under the Taxation Act or the Act respecting the Québec Pension Plan (chapter R‐9).

1997, c. 31, s. 145.

24.1. Where a person transfers a debt including an amount of duties which must be but are not paid to the Minister in accordance with a fiscal law, the transferee is substituted for the transferor and becomes debtor to the Minister for such amount and, as the case may be, for the penalties and interest.

As such, he shall pay the sums due under the first paragraph to the Minister on behalf of the transferor, under the same terms and conditions and within the same delays as those the latter would have been bound to observe had the said transfer not occurred. However, in the case of a debt arising prior to the transfer, such terms and conditions begin to apply and such delays begin to run, with regard to the transferee, from the date of the transfer.

Sections 1005 to 1014, 1051 and 1052 of the Taxation Act (chapter I‐3) apply with the necessary modifications.

1978, c. 25, s. 9; 1980, c. 11, s. 68; 1995, c. 1, s. 362; 1995, c. 63, s. 279; 1997, c. 85, s. 345.

25. The Minister may determine or redetermine the amount of the duties, interest and penalties owed by a person under a fiscal law as well as the amount of the refund to which a person is entitled under a fiscal law and send a notice of assessment to him in this regard.

However, no such assessment may be made

(a)  more than four years after the later of

i.  the date on which the duties should have been paid, and

ii.  the date on which the return was filed; or

(b)  more than four years after the application for a refund was filed.

This section does not apply in respect of a repayment referred to in section 21.0.1.

1972, c. 22, s. 25; 1974, c. 17, s. 4; 1983, c. 49, s. 38; 1991, c. 67, s. 569; 1996, c. 31, s. 17; 2000, c. 36, s. 7.

25.1. Notwithstanding section 25, the Minister may determine or redetermine the amount of the duties, refunds, interest and penalties and send a notice of assessment in this regard at any time, if

(a)  the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, in filing a declaration, application for a refund or report or in supplying information under a fiscal law, or if no account has been rendered or no declaration, application for a refund or report filed or no information supplied under a fiscal law; or

(b)  a waiver has been sent to the Minister on the prescribed form.

1991, c. 67, s. 569; 1998, c. 16, s. 270.

25.1.1. Notwithstanding section 25, the Minister may, following an assessment determined under the Act respecting the Québec sales tax (chapter T‐0.1) in respect of a period, determine or redetermine the amount of the duties, refunds, interest and penalties of any other period for the sole purpose of correlating the two periods.

1995, c. 1, s. 205.

25.2. For the purposes of paragraph a of section 25.1, where a reassessment is made after the expiry of the time limit provided for in the second paragraph of section 25, the Minister shall not consider any amount other than an amount the omission or the inclusion of which results, unless the contrary is established by the person, from a false representation of the facts through carelessness or voluntary omission or from fraud committed by the person in rendering an account, in filing a return, an application for a refund or a report or in supplying information prescribed by a fiscal law.

1991, c. 67, s. 569; 1993, c. 16, s. 360; 1996, c. 31, s. 18.

25.3. Where the Minister would be entitled, by virtue only solely of a waiver contemplated in paragraph b of section 25.1, to redetermine the amount of the duties, refunds, interest and penalties under a fiscal law, he may not make such a redetermination after the day that is six months after the date on which a notice of revocation of the waiver in prescribed form and in duplicate, addressed to the Deputy Minister, is filed by registered mail.

1991, c. 67, s. 569; 1998, c. 16, s. 299.

25.4. (Repealed).

1991, c. 67, s. 569; 2000, c. 25, s. 6.

26. (Repealed).

1972, c. 22, s. 26; 1978, c. 25, s. 10; 1997, c. 3, s. 93.

27. The receipt of the Minister for an amount deducted or withheld under a fiscal law or the regulations made under such a law shall be a good and sufficient discharge of the obligation of any debtor to his creditor in that respect up to the amount that the Minister has attested to have received.

1972, c. 22, s. 27.

DIVISION II.1 PAYMENT TO THE MINISTER

1995, c. 1, s. 206.

27.0.1. Every person shall, before the twenty-first day of the month following the month during which a notice of assessment was sent to him, pay to the Minister the duties, interest and penalties mentioned in the notice and still outstanding, whether or not an objection, appeal or summary appeal is in progress in respect of the assessment.

However, in the case of an individual or a trust, payment must be made within 45 days following the date on which the notice of assessment was sent if the notice was issued under the following provisions:

(a)  sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(b)  the Taxation Act (chapter I-3), except sections 1034 to 1036 of that Act, where the individual or a trust is required to pay the amount other than as a mandatary of the Minister;

(b.1)  sections 34.1.1 and 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(c)  the Act respecting the Québec Pension Plan (chapter R-9), where the individual is required to pay the amount other than as an employer;

(d)  the Act respecting property tax refund (chapter R-20.1);

(e)  sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1).

1995, c. 1, s. 206; 1997, c. 14, s. 299; 2001, c. 52, s. 6; 2004, c. 4, s. 21.

27.0.2. Notwithstanding section 27.0.1, if the Minister is of the opinion that a person is attempting to avoid the payment of duties, he may order that the payment owing, including interest and penalties, be paid immediately on assessment.

Such an order may also be made where monies belonging to a person have been seized according to law by a peace officer, in the course of administering or enforcing criminal law, and must be restored, provided the Minister has serious grounds to believe that the recovery may be compromised.

1995, c. 1, s. 206; 2001, c. 52, s. 7.

27.1. Every amount or negotiable instrument remitted to the Minister as payment under a fiscal law or a regulation under a fiscal law is presumed to have been received by the Minister on the date stamped by a public servant of the Ministère du Revenu on the form relating to the payment.

Similarly, every amount or negotiable instrument remitted to a financial institution as payment under a fiscal law or a regulation under a fiscal law is presumed to have been received by the Minister on the date it was so remitted.

1988, c. 4, s. 154; 1995, c. 1, s. 207.

27.1.1. Every remittance as payment under a fiscal law or a regulation under a fiscal law made by means of a credit card honoured by the Minister is presumed to have been received by the Minister on the date stamped by a public servant of the Ministère du Revenu on the form relating to the payment.

1999, c. 65, s. 33.

27.2. Every person who is required under the Act respecting the Québec sales tax (chapter T‐0.1), except Title IV thereof, to remit or pay an amount to the Minister shall, where the amount is $50,000 or more, make the remittance or payment to the account of the Minister at a financial institution in the same manner and within the same time limits as those prescribed in the said Act.

The first paragraph does not apply where another person is required under the said Act to collect that amount.

1995, c. 1, s. 208.

DIVISION II.2 PRESCRIPTION

1996, c. 81, s. 1.

27.3. The recovery of an amount owed under a fiscal law is prescribed five years after the expiry of the time limit for payment prescribed by section 27.0.1 or 27.0.2 or, in the case of charges or fees, from the time the charges or fees are applied.

However, prescription is suspended for the time during which the Minister cannot recover an unpaid amount by reason of section 12.0.3.

1996, c. 81, s. 1; 2000, c. 36, s. 8.

DIVISION III INTEREST

28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.

Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.

The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.

1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.

The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1), is 6% for the quarter beginning on 1 July 2015 and ending on 30 September 2015. (2015) 147 G.O. 1, 659.

The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 July 2015 and ending on 30 September 2015. (2015) 147 G.O. 1, 659.

28.0.1. Where a person avails himself of the provisions of the Code of Civil Procedure (chapter C‐25) which relate to voluntary deposit, interest shall be computed at the rate provided for in article 644 of that Code.

1996, c. 31, s. 19.

28.1. Where a fiscal law or a regulation made under such a law provides for the payment of interest, that interest is capitalized daily.

1982, c. 38, s. 23.

28.2. For the purpose of determining the interest payable, where a person pays to the Minister or to a financial institution all or part of the amount that the person is required to pay following a notice of assessment, the date of the payment is deemed to be the day of sending of the notice of assessment if the payment is made within the time prescribed in the first or second paragraph, whichever applies, of section 27.0.1.

The same applies in the case of payment made by remitting to the Minister a negotiable instrument that becomes due within that prescribed time.

1983, c. 49, s. 39; 1990, c. 58, s. 2; 1995, c. 1, s. 209; 2004, c. 4, s. 22.

29. Any interest payable upon a refund made by the Minister by reason of the application of a fiscal law shall be paid out of the consolidated revenue fund.

1972, c. 22, s. 29.

30. The interest payable on a refund under a fiscal law or on the 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 a fiscal law, is computed for the period ending on the date the amount is refunded or allocated and commencing on the earliest of,

(a)  in the case of an application for a refund, the 46th day after the Minister receives the application;

(b)  in the case of a refund, without an application, determined by the Minister, on the date of the notice sent in that regard; and

(c)  in the case of a refund of duties, interest or penalties paid following a notice of assessment, the day on which the duties, interest or penalties were paid.

However, no interest is payable if the amount thereof is less than $1.

1972, c. 22, s. 30; 1981, c. 12, s. 22; 1981, c. 24, s. 17; 1982, c. 38, s. 24; 1989, c. 5, s. 251; 1991, c. 8, s. 106; 1992, c. 1, s. 216; 1992, c. 31, s. 14; 2001, c. 52, s. 8.

DIVISION IV REFUNDS

30.1. The Minister may withhold any amount that he is required to repay to a person if the person has not, at the time the amount is to be repaid, filed all the returns and reports that he was bound to file under a fiscal law or a regulation made under such a law.

Similarly, the Minister may require a public body referred to in section 31.1.4 or its paying agency to withhold any amount payable to a person if the latter has not, at the time the amount is to be paid, filed all the returns and reports that he was bound to file under a fiscal law or a regulation made under such a law.

The withholding of such an amount remains valid and binding until the Minister, after examining the statements or returns, has determined whether or not the person owes an amount under a fiscal law.

1991, c. 67, s. 572; 1993, c. 79, s. 40; 1995, c. 63, s. 271.

30.2. Notwithstanding any contrary provision of this Act or another Act, where a refund or amount payable or about to become payable has been withheld under section 30.1, no interest is payable on such sum for the period during which the withholding thereof is valid and binding.

1993, c. 79, s. 40.

30.3. Where a person becomes bankrupt within the meaning of the Bankruptcy and Insolvency Act (Revised Statutes of Canada, 1985, chapter B-3) or files a proposal or notice of intention to file such a proposal under that Act, the following rules apply:

(a)  any refund applied for by the person following the filing of a return or an application, for a reporting period or for a taxation year ending on or before the date of bankruptcy or the date of filing of the proposal or notice of intention to file such a proposal, as the case may be, is equal to zero; and

(b)  no refund or amount to which the person would have been entitled had the person applied therefor for a period or a taxation year ending on or before the date of bankruptcy or the date of filing of the proposal or notice of intention to file such a proposal, as the case may be, may be applied for in a return filed for a period or a taxation year ending after that date.

The first paragraph does not apply where, on the day on which the refund or the amount is applied for, the returns and reports to be filed under a fiscal law for the periods or taxation years of the person ending on or before the date of bankruptcy or the date of filing of the proposal or notice of intention to file such a proposal, as the case may be, or in respect of any acquisition of immovables during those periods, were filed and where an amount equal to the amounts payable before that date by the person for those periods or taxation years was paid.

This section also applies, with the necessary modifications, to the refund that may be allocated to the payment of an amount owing under an Act covered by a regulation made under the second paragraph of section 31.

1995, c. 63, s. 272; 1997, c. 14, s. 300; 1998, c. 16, s. 271.

30.4. Notwithstanding any inconsistent provision, where a person required to deduct, withhold, collect or pay an amount under a fiscal law files or has filed a proposal or notice of intention to file such a proposal pursuant to the Bankruptcy and Insolvency Act (Revised Statutes of Canada, 1985, chapter B-3), the Minister may issue an order to change any remittance, payment or reporting period otherwise provided for by a fiscal law in respect of an amount which the person is required to deduct, withhold, collect or pay, and determine any incidental terms and conditions.

The order shall be communicated to the person by means of a notice sent by registered mail and shall be valid for a period not exceeding that of the proposal.

Such an order may be amended or cancelled at any time.

1997, c. 14, s. 301; 1998, c. 16, s. 299.

30.5. Before making an assessment in respect of an amount for which a person is liable under the Act respecting the Québec sales tax (chapter T‐0.1), the Minister shall, where the Minister determines that a person is entitled under that Act to a refund on the day on which the person became liable for that amount, allocate the refund to that amount, and a claim for the refund is in such case deemed to have been made on the day on which the person became liable for that amount.

The first paragraph does not apply where

(a)  a claim was made and not refused in respect of the refund before the day on which the Minister made the assessment;

(b)  on the day on which the Minister makes the assessment, the person is not entitled to the refund, whether the time for making the claim has expired or not; or

(c)  the person waives application of this section.

1997, c. 85, s. 346.

30.6. Where the Minister determines a refund pursuant to the Act respecting the Québec sales tax (chapter T‐0.1), the Minister must, after proceeding with the allocation under section 30.5, where applicable, allocate the remainder to the payment of an amount in respect of which that person was liable under that Act on or before the day on which the person became liable for the amount referred to in section 30.5 or, in the case of a refund in relation to the determination of net tax and if no assessment referred to in section 30.5 has been made, on or before the day on which the return pertaining to that net tax was required to be filed. The claim for the refund in such case is deemed to have been made at that time.

After the allocation referred to in the first paragraph has been proceeded with, the remainder and the interest shall be allocated to the payment of an amount for which the person became liable under the Act respecting the Québec sales tax after the day referred to in the first paragraph unless, on the day on which the person became liable for the amount, the time for making a claim has expired.

For the purposes of the second paragraph, the time limit for claiming a rebate under section 400 of the Act respecting the Québec sales tax is deemed to be four years and, in the case of a refund under section 431 of that Act, the time limit for claiming that refund is deemed, in respect of a determined person, to be the time limit referred to in paragraphs 2 and 3 of that section.

After the allocation referred to in the second paragraph has been proceeded with, the remainder and the interest shall, subject to section 30.1, be allocated pursuant to section 31 or refunded to the person unless, on the day on which the refund is determined, the time for claiming the refund has expired.

For the purposes of the second and fourth paragraphs, interest on a refund is computed as if the refund had been claimed

(a)  in the case of a refund in relation to the determination of net tax, on the day on which the net tax return was filed or the day on which the amount giving entitlement to the refund was paid, whichever day is later; and

(b)  in the other cases, the day on which the person became liable for an amount under section 30.5.

This section does not apply where

(a)  the assessment referred to in section 30.5 was made in the circumstances described in paragraph a of section 25.1; or

(b)  the person waives application of this section.

1997, c. 85, s. 346.

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may make regulations to determine that a refund owing to a person by reason of the application of a fiscal law may also be allocated to the payment of any amount for which that person is in debt to the State under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the minister or the body responsible for the carrying out or administration of the Act referred to in the regulation of the amount allocated to the debt existing under that Act;

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

Subject to Division VIII, a regulation contemplated in the second paragraph may prescribe the conditions and modalities of the operations respecting the allocation provided for in the same paragraph and in particular the method of transmitting to the Ministère du Revenu the necessary accounting data and the order in which the allocations of the amounts contemplated in paragraph b of the third paragraph must be made.

Subject to the third paragraph, where a person referred to in section 17.2 fails to comply with a request for security made by the Minister under section 17.2 or 17.4 or fails to maintain such security, the Minister may allocate any amount that the Minister is required to repay to that person pursuant to a fiscal law, to stand in lieu of security, up to the difference between the total amount of security required under sections 17.2 and 17.4 and the amount of security given and maintained under those sections, and give the person notice of it.

Where the Minister, by error or on the basis of inaccurate or incomplete information, has allocated to the payment of the person’s debt or to stand in lieu of security an amount greater than that which the Minister should have allocated, the excess amount is deemed, from the allocation, to have reduced the person’s debt or, as the case may be, to stand in lieu of security.

1972, c. 22, s. 31; 1981, c. 12, s. 23; 1981, c. 24, s. 18; 1985, c. 25, s. 171; 1997, c. 85, s. 347; 1998, c. 16, s. 272; 1999, c. 65, s. 34; 2002, c. 5, s. 4.

31.1. The Minister, after proceeding with the allocation provided for in section 31, where applicable, may apply the remainder of the refund to which a person is entitled under the Act respecting the Québec sales tax (chapter T-0.1) to the payment of a debt owed by the person under an Act of the Parliament of Canada administered and carried out by the Minister in accordance with an agreement entered into under section 9.0.1.

1991, c. 67, s. 573.

31.1.1. Where a person owing an amount exigible under a fiscal law is also the creditor or beneficiary of an amount payable by a public body as defined in section 31.1.4, the Minister may allocate all or part of such amount to the payment of the debt of that person, up to the total of the debt.

To that end, the Minister may require the payer or his agent to send to him all or part of the amount payable. Such a requirement remains valid and binding in respect of any other amount to be paid to that person by the payer or his agent until the debt of the person is extinguished.

1993, c. 79, s. 41.

31.1.2. For the purposes of the second paragraph of section 30.1 and section 31.1.1, where an amount is to be paid by a public body, the body or its agent must inform the Minister thereof in accordance with the terms and conditions prescribed under section 31.1.5.

1993, c. 79, s. 41; 1995, c. 63, s. 273; 1996, c. 33, s. 1.

31.1.3. The second paragraph of section 30.1 and section 31.1.1 do not apply in respect of an amount or part of an amount which is exempt from seizure, which constitutes an indemnity or the reimbursement of an insured service or of any other charge pertaining to an indemnity or which belongs to a class of payments determined by the Government under section 35 of the Financial Administration Act (chapter A-6.001).

1993, c. 79, s. 41; 1995, c. 63, s. 273; 1996, c. 12, s. 17; 1997, c. 3, s. 94; 1997, c. 14, s. 302; 2000, c. 15, s. 134.

31.1.4. For the purposes of the second paragraph of section 30.1 and section 31.1.1, the term “public bodies” includes the Government and its departments, the general and vocational colleges, the school boards, the Comité de gestion de la taxe scolaire de l’île de Montréal and the public institutions and regional health and social services boards within the meaning of the Act respecting health services and social services (chapter S-4.2).

Public bodies also include bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A-6.001), but do not include bodies carrying on trust activities and government businesses or bodies with share capital, with respect to amounts paid to persons other than their employees or suppliers of goods or services.

Notwithstanding the second paragraph, the Société immobilière du Québec is a public body.

1993, c. 79, s. 41; 1995, c. 63, s. 273; 2000, c. 15, s. 163; 2002, c. 75, s. 33; 2004, c. 4, s. 23.

31.1.5. The Government may make regulations to determine the terms and conditions governing the application of the second paragraph of section 30.1 and section 31.1.1, the information required under section 31.1.2 and the terms and conditions respecting communication of that information.

1993, c. 79, s. 41; 1995, c. 63, s. 273.

32. Where the Minister, by error or on the basis of inaccurate or incomplete information, has refunded to a person or allocated to a person’s account an amount greater than that which should have been refunded or allocated, the excess amount is exigible from the date on which it was paid or allocated by the Minister, and the Minister may, within four years following the day on which the Minister refunded or allocated such excess amount, assess the person for that amount. The Minister may also assess, within that time, another person who obtained the amount without being entitled to it.

The assessments may be issued at any time if the amount was obtained by false representation of the facts through voluntary omission or if fraud was committed.

1972, c. 22, s. 32; 1982, c. 56, s. 33; 1983, c. 20, s. 10; 1985, c. 25, s. 172; 1995, c. 36, s. 12; 2004, c. 4, s. 24.

32.1. Where interest was paid on an amount in dispute that was refunded pursuant to section 21.0.1 and it is subsequently established that a person is required to pay all or a part of the amount refunded, the interest on that amount owed by the person is payable from the date on which it was paid or allocated by the Minister, and the Minister may at any time assess the person in respect of such interest.

2000, c. 36, s. 9.

33. Every amount owing by the State in respect of a fiscal law as a refund is inalienable and unseizable.

However, the refund or right to a refund of an amount owing by the State by reason of the application of a fiscal law may be alienated to a person other than the person who is entitled to the refund or who may exercise the right if provision is expressly made therefor in the fiscal law and the alienation is made in accordance with that law.

Notwithstanding the first paragraph, the Minister may authorize a person to transfer a refund to the person who, at the end of the taxation year for which the person claims the refund, was that person’s spouse.

1972, c. 22, s. 33; 1991, c. 67, s. 574; 1997, c. 85, s. 348; 1998, c. 16, s. 299.

33.1. (Repealed).

1982, c. 38, s. 25; 1997, c. 3, s. 95.

DIVISION V REGISTERS AND SUPPORTING DOCUMENTS

2000, c. 25, s. 7.

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. Where a register or supporting documents are kept by means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling or processing the data in whatever manner, no function of any computer program or electronic component that is or may be installed in the electronic device or computer system to modify, correct, delete, cancel or otherwise alter data without preserving the original data and its subsequent modifications, corrections, deletions, cancellations or alterations may be used.

Any person who keeps a register or supporting documents in accordance with subsection 1 of section 34 by means of such an electronic device or computer system is presumed to have used such a function if a computer program or an electronic component having a function described in the first paragraph is found in any premises or place in which the person carries on a business or keeps property or in which the person does anything relating to any business or keeps or should keep registers pursuant to a fiscal law. However, such presumption does not apply where the function is a standard component of software or a software subsystem of a computer system that is inherent in the operation of a computer.

The foregoing presumption may be rebutted by proving that the computer program or electronic component contained the function described in the first paragraph without the knowledge or consent of the person keeping the register or the supporting documents.

2000, c. 25, s. 9.

35. Where a person does not keep appropriate registers, the Minister may, in a writing sent by registered mail or personal service, direct the person to keep the registers specified by the Minister, and the person must comply with such obligation.

1972, c. 22, s. 35; 2000, c. 25, s. 10.

35.1. Every person required to keep registers shall preserve them, together with any supporting document that supports the information contained therein, for six years after the last year to which they relate.

Every person who keeps registers or supporting documents on electronic or computerized medium shall preserve them in intelligible form on the same medium for the preservation period indicated in the first paragraph.

The Minister may, subject to the terms and conditions the Minister determines, dispense a person or class of persons from the obligation set out in the second paragraph.

1983, c. 49, s. 41; 1991, c. 67, s. 576; 2000, c. 25, s. 11.

35.2. Notwithstanding section 35.1, a different retention period may be prescribed by regulation for certain documents.

1983, c. 49, s. 41.

35.3. A person referred to in this division who fails, in respect of a taxation year, to file a fiscal return in prescribed form and within the time provided for in section 1000 or 1159.8 of the Taxation Act (chapter I‐3) shall, for six years after the date the person has filed a fiscal return for that year,

(a)  preserve the registers and supporting documents relating to that year, and

(b)  if the person preserves registers and supporting documents on electronic or computerized medium, preserve the registers and supporting documents relating to that year in intelligible form on the same medium.

1983, c. 49, s. 41; 1993, c. 19, s. 156; 1994, c. 22, s. 353; 2000, c. 25, s. 12; 2001, c. 52, s. 9.

35.4. A person referred to in this division who has notified a notice of objection in respect of an assessment or who is a party to an appeal under a fiscal law shall, until the time provided for in sections 93.1.10 and 93.1.13 to appeal has expired or until the appeal is disposed of and, where applicable, until the time for filing any further appeal has expired or until any further appeal is disposed of,

(a)  preserve the registers and supporting documents necessary for the examination of the objection or appeal, and

(b)  if the person preserves registers and supporting documents on electronic or computerized medium, preserve the registers and supporting documents necessary for the examination of the objection or appeal in intelligible form on the same medium.

1983, c. 49, s. 41; 1996, c. 31, s. 20; 1997, c. 85, s. 350; 2000, c. 25, s. 13; 2001, c. 52, s. 10.

35.5. The Minister may require a person referred to in section 35.1, by means of a notice served on him or sent by registered mail, to keep the documents he indicates for such period as he may determine.

1983, c. 49, s. 41; 1998, c. 16, s. 299.

35.6. Notwithstanding sections 35.1 to 35.5, the Minister may authorize in writing a person to dispose of documents he is required to keep before the expiry of any period determined in accordance with the said sections.

1983, c. 49, s. 41.

36. The Minister may, at any time, extend the time limit fixed under a fiscal law to file a return or report or to furnish information.

1972, c. 22, s. 36; 1991, c. 67, s. 577.

36.1. The Minister may, on the conditions he determines, waive the filing of a prescribed form, prescribed information, supporting document or any other document the filing of which would otherwise be required.

However, the Minister retains the right to revoke his waiver and to require the filing of any information or document referred to in the first paragraph within such time as he may determine.

1996, c. 31, s. 21; 2000, c. 25, s. 14.

37. (Repealed).

1972, c. 22, s. 37; 1983, c. 49, s. 42.

DIVISION V.1 ELECTRONIC TRANSMISSION OF DOCUMENTS AND INFORMATION

1995, c. 1, s. 210.

37.1. Any person who, in cases determined by the Minister, meets the terms and conditions determined by the Minister, may file a document or information required under a fiscal law by way of electronic filing or of a computer-generated medium.

1995, c. 1, s. 210; 1996, c. 31, s. 22.

37.1.1. The Minister may require of any class of persons he determines that a document or information required under a fiscal law be filed with the Minister by way of electronic filing or on a computer-generated medium in accordance with the terms and conditions he indicates.

1997, c. 14, s. 304.

37.2. (Repealed).

1995, c. 1, s. 210; 1996, c. 31, s. 23.

37.3. Every document or information filed by way of electronic filing or of a computer-generated medium is, to the extent that the Minister acknowledges receipt of it, deemed to be validly filed with the Minister on the day on which the document or information is available to him.

1995, c. 1, s. 210.

37.4. (Repealed).

1995, c. 1, s. 210; 1996, c. 31, s. 23.

37.5. (Repealed).

1995, c. 1, s. 210; 2002, c. 5, s. 5.

37.6. Every person required, under section 1000 of the Taxation Act (chapter I‐3), to file a fiscal return that is prepared on his behalf by another person who ensures the electronic transmission of the return to the Minister shall complete the prescribed form in duplicate, keep one copy and give the second copy to the other person.

Each copy is deemed to be a register referred to in section 34.

1995, c. 1, s. 210.

DIVISION VI AUDITS, INVESTIGATIONS AND INQUIRIES

37.7. In this division and the regulations thereunder, unless the context indicates a different meaning, “document” means any document, whatever the medium used, including any computer program, and the equipment carrying the document, in particular any electronic component.

2000, c. 25, s. 15.

38. Any person authorized to do so by the Minister may, for every purpose dealing with the application or enforcement of a fiscal law, enter at any suitable time the premises or places in which a business is carried on or property is kept or in which anything is done relating to any business or where registers are or should be kept pursuant to a fiscal law. However, the person may not enter a residence without the consent of its occupant.

The person so authorized by the Minister may:

(a)  audit or examine supporting documents and registers, and any other document or thing which may relate to the information that is or should be contained in the registers or supporting documents or which may relate to the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law, and copy, print out or photograph the document or thing;

(b)  examine the property described in an inventory or any property, process or matter the examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in controlling the information that is contained or should be contained in the registers or supporting documents, or in determining the amount of any duty that should be paid, deducted, withheld or collected under a fiscal law;

(c)  oblige the owner or manager of the property or business and any other person present on the premises to give him reasonable assistance in his audit or examination and, for that purpose, oblige the owner or manager to accompany him on the premises; and

(d)  if, during an audit or examination, the person believes on reasonable grounds that an offence against a fiscal law or a regulation made under such a law has been committed, seize and remove any document or thing that may be required as evidence of any offence against any provision of a fiscal law or a regulation made under such a law and keep the document or thing until it is produced in judicial proceedings.

The person so authorized shall, on request, identify himself and produce the document attesting his capacity signed by the Deputy Minister.

The Minister shall, upon request, allow the examination of any document or other thing seized, by its owner or by the person in whose hands it was at the time of the seizure.

1972, c. 22, s. 38; 1986, c. 95, s. 190; 1997, c. 14, s. 305; 1997, c. 86, s. 3; 2000, c. 25, s. 16; 2001, c. 51, s. 235.

39. For the administration and enforcement of a fiscal law, in particular for the recovery of an amount owed by a person under such a law, the Minister may, by a formal demand delivered by registered mail or personal service, require from any person, whether or not the person is liable to pay a duty, that the person file by registered mail or personal service, within a reasonable time fixed in the demand:

(a)  information or additional information, including a return, report or supplementary return or report, or

(b)  documents.

The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.

The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.

1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24; 1998, c. 16, s. 299; 2000, c. 25, s. 17; 2002, c. 9, s. 141.

39.1. Where a person has not complied with a formal demand in respect of information or a document, any court shall, on motion of the Deputy Minister, prohibit the introduction of such information or document unless the person establishes that the formal demand was unreasonable under the circumstances.

1991, c. 67, s. 579.

39.2. Where a person has not provided access, assistance, information, documents or things even if the person is required to do so under section 38 or 39, the Minister may make an application to a judge of the Court of Québec acting in chambers and that judge may, notwithstanding section 61.1, order the person to provide the access, assistance, information, documents or things to the Minister or make such order as the judge deems proper in order to remedy the failure which is the subject of the application if the judge is satisfied that

(a)  the person was required under section 38 or 39 to provide the access, assistance, information, documents or things and did not do so; and

(b)  professional secrecy within the meaning of sections 46 to 53.1 may not be invoked.

A notice shall be served on the person concerned at least five days before the application is heard.

An order may be appealed from to the Court of Appeal with leave of a judge of that court. However, an appeal does not suspend the execution of the order unless the judge seized of the appeal decides otherwise. The judgment is without appeal.

2003, c. 2, s. 297.

40. A judge of the Court of Québec may, on an application ex parte following an information laid in writing and under oath by a public servant of the Ministère du Revenu, for all purposes respecting the application of a fiscal law, authorize in writing any public servant of the Ministère du Revenu, or any other person whom he designates, to enter and search, by force if need be, any building, receptacle or place to search therein for any thing that may afford evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law, and to seize and remove any such thing and keep it until it has been produced in judicial proceedings; the public servant or the person authorized under this section may call upon the assistance of a peace officer.

The public servant who lays the information must have reasonable grounds to believe that the said offence is being or has been committed and that there are things that may afford evidence of the offence in the building, receptacle or place.

The judge may grant his authorization, subject to such conditions as he may specify therein, if he is satisfied that there are reasonable grounds for believing that such an offence is being or has been committed and that there are in the building, receptacle or place such things as may be used as evidence of the offence.

The search may not commence before 7 a.m. or after 8 p.m. or on a non-juridical day, without the written authorization of the judge who authorized the search. Nor may it commence more than 15 days after being authorized.

1972, c. 22, s. 40; 1977, c. 5, s. 14; 1982, c. 38, s. 26; 1986, c. 95, s. 191; 1988, c. 21, s. 104; 1993, c. 79, s. 42; 1996, c. 31, s. 25.

40.1. A public servant or designated person who enters and searches a building, receptacle or place in accordance with section 40 may seize and remove, in addition to that which is referred to in the said section, things which he believes, on reasonable grounds, to constitute evidence of the commission of an offence against a fiscal law or a regulation made by the Government under a fiscal law.

The designated public servant or person shall, with reasonable dispatch, bring such things before the judge who granted the written authorization provided for in section 40 or, in his absence, before a judge of the same court, or present a report thereon to him.

The judge may authorize the Minister to retain the things for the inquiry purposes until they are produced in judicial proceedings, if he is satisfied that they may constitute evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law and that they were seized in accordance with this section.

Otherwise, the judge shall order that the things be returned to the person from whom they were seized or to the person legally entitled to them.

1986, c. 95, s. 191; 1993, c. 79, s. 43; 1996, c. 31, s. 26; 1997, c. 14, s. 312.

40.1.1. A judge of the Court of Québec may, on an ex parte application following an information laid in writing and under oath by a public servant of the Ministère du Revenu authorized by regulation, issue an authorization in writing permitting any public servant of the Ministère du Revenu to use any investigative technique or procedure or do anything described by the judge that would, if not so authorized, constitute an unreasonable search or seizure in respect of a person or a person’s property; the public servant so authorized may call upon the assistance of a peace officer.

The judge may not, however, authorize the interception of a private communication, as defined in section 183 of the Criminal Code (Revised Statutes of Canada, 1985, chapter C-46). Nor may the judge authorize the observation by means of a television camera or other similar electronic device of any person who is engaged in an activity in circumstances in which the person has a reasonable expectation of privacy.

The judge may issue the authorization if the judge is satisfied

(a)  that there are reasonable grounds to believe that an offence against a fiscal law for which a person is liable to imprisonment has been or will be committed and information concerning the offence will be obtained through the use of the technique, procedure or device or the doing of the thing;

(b)  that it is in the best interests of the administration of justice to issue the authorization; and

(c)  that there is no other provision in a fiscal law or in the Code of Penal Procedure (chapter C-25.1) that would provide for a warrant, authorization or order permitting the technique, procedure or device to be used or the thing to be done.

Nothing in the first paragraph shall be construed as permitting interference with the physical integrity of any person.

The authorization shall set out such terms and conditions as the judge considers appropriate, in the circumstances, to ensure that the search or seizure is reasonable, to protect the reasonable expectation of privacy and to protect lawyers’ and notaries’ professional secrecy.

In the case of an authorization to enter and search a place covertly, the judge shall require that notice of the entry and search be given after its execution within the time that the judge considers appropriate in the circumstances.

Where the judge who grants an authorization to enter and search covertly or any other judge having jurisdiction to grant such an authorization is satisfied, on an ex parte application made on the basis of an affidavit submitted in support of an application for extension of the period referred to in the sixth paragraph, that the interests of justice warrant the granting of the application, the judge may grant an extension, or a subsequent extension, of the period, but no extension may exceed one year.

The execution of an authorization issued under this section may not commence more than 15 days after it is issued or end more than 30 days after the expiry of that 15-day period. However, where the judge is satisfied, on an ex parte application made on the basis of an affidavit submitted in support of an application for extension to complete the execution of the authorization, that the interests of justice warrant the granting of the application, the judge may grant an extension of not more than 30 days. The execution of the authorization may not commence, without the written authorization of the judge who granted it, before 7 a.m. or after 8 p.m., or on a non-juridical day.

The authorization provided for in this section may be obtained by telewarrant in accordance with the procedure set out in the Code of Penal Procedure, with the necessary modifications.

2004, c. 4, s. 25.

40.1.2. The judge who granted an authorization under section 40 or 40.1.1 may order any person to provide assistance, where the person’s assistance may reasonably be considered to be required to give effect to the authorization.

2004, c. 4, s. 25.

40.1.3. At an inquiry relating to an offence against a fiscal law or a regulation made by the Government under a fiscal law, a judge of the Court of Québec may, on an ex parte application following an information laid in writing and under oath by a public servant of the Ministère du Revenu, order a person, other than the person under inquiry,

(a)  to produce documents, or copies of them certified by affidavit to be true copies, or to produce information; or

(b)  to prepare a document based on documents or information already in existence and produce it.

The order shall require the documents or information to be produced within the time, at the place and in the form specified and given to a public servant named in the order.

Before making an order, the judge must be satisfied that there are reasonable grounds to believe that

(a)  an offence against a fiscal law or a regulation made by the Government under a fiscal law is being or has been committed;

(b)  the documents or information will afford evidence respecting the commission of the offence; and

(c)  the person who is subject of the order has possession or control of the documents or information.

The order may contain any terms and conditions that the judge considers appropriate, including terms and conditions to protect lawyers’ and notaries’ professional secrecy.

Where the judge who makes the order or any other judge having jurisdiction to make such an order is satisfied, on an ex parte application made on the basis of an affidavit submitted by a public servant of the Ministère du Revenu in support of the application, that the interests of justice warrant the granting of the application, the judge may vary or revoke the order or set a new time limit.

The documents or information so produced shall be kept until they are produced in judicial proceedings.

Every copy of a document produced under this section, on proof by affidavit that it is a true copy, is admissible in evidence in any proceeding and has the same probative force as the original document would have if it had been proved in the ordinary way.

2004, c. 4, s. 25.

40.2. The Minister shall, on request, allow the examination of any thing seized under any of sections 40, 40.1, 40.1.1 and 40.1.3 by the person from whom it was seized or the person legally entitled to the thing or, where applicable, furnish a copy at his expense.

In no case may the costs exceed the costs of reproduction and transmission of the documents.

1986, c. 95, s. 191; 1996, c. 31, s. 27; 2004, c. 4, s. 26.

41. The Minister may, for any purpose relating to the application or enforcement of a fiscal law, authorize a person, whether or not he is a public servant of the Ministère du Revenu, to make any inquiry which he considers necessary into anything relating to the application or enforcement of a fiscal law.

No extraordinary recourse provided for in articles 834 to 850 of the Code of Civil Procedure (chapter C-25) may be exercised and no injunction may be granted against such person acting within the limits of his mandate.

A judge of the Court of Appeal may, on motion, summarily annul any writ, order or injunction issued or granted contrary to the second paragraph.

1972, c. 22, s. 41; 1973, c. 17, s. 176; 1979, c. 37, s. 43; 1997, c. 14, s. 312; 1998, c. 16, s. 273.

42. Any document or thing which has been examined or of which a public servant has taken possession or which has been filed with the Minister may be copied, photographed or printed out and any copy, photograph or printout of such document or thing, certified by the Minister or a person authorized by the Minister, shall be admissible as evidence.

1972, c. 22, s. 42; 1997, c. 14, s. 312; 2000, c. 5, s. 294; 2000, c. 25, s. 18.

43. No person may hinder or attempt to hinder in any way a person who performs an act which this Act obliges or authorizes him to perform.

1972, c. 22, s. 43.

44. Every person entrusted with making an inquiry for the purposes of this Act shall have the powers and functions of a commissioner appointed under the Act respecting public inquiry commissions (chapter C-37).

However, the person presiding over such inquiry shall not punish a person unless a judge of the Court of Québec decides that, for a particular reason, set out in an application made to that effect, such power may be exercised.

Such application shall not be made unless advance notice has been given to the person who is the object of it at least 24 hours before the hearing of the application or within any shorter delay that the judge considers reasonable.

1972, c. 22, s. 44; 1988, c. 21, s. 105.

45. Every person testifying at an inquiry contemplated in section 41 shall have the right to be assisted by an advocate and to receive a copy of his testimony.

1972, c. 22, s. 45; 1973, c. 17, s. 177.

46. Only an advocate or notary may object to the examination or seizure under this Act of a document in his possession if he considers that such examination or seizure would be a breach of professional secrecy.

1972, c. 22, s. 46; 1990, c. 4, s. 587; 1991, c. 67, s. 580.

47. The accounting records and statements of account of an advocate or notary, the supporting documents and receipts or evidences of payment are not protected by professional secrecy.

1972, c. 22, s. 47; 1990, c. 4, s. 587; 1991, c. 67, s. 580; 2000, c. 25, s. 19.

48. Anyone who is about to make the examination or seizure of a document shall, as soon as the advocate or notary objects to it, place, without examining or making a copy of it, the document concerned and any other document designated to him by the person objecting, in a parcel which he shall seal, identify and entrust to the clerk of the Superior Court of the district in which the examination or seizure is made.

1972, c. 22, s. 48; 1990, c. 4, s. 587; 1991, c. 67, s. 580; 1997, c. 3, s. 104.

49. The person objecting must furnish the person carrying out the examination or seizure with the last known address of the client on whose behalf he invokes the privilege.

The person objecting or the client concerned may thereafter examine the document entrusted to the clerk with the permission of a judge and on the conditions that he fixes.

1972, c. 22, s. 49; 1990, c. 4, s. 587; 1997, c. 3, s. 104.

50. The person objecting or his client may, within 14 days of the date on which the parcel has been entrusted to the clerk, apply by motion to a judge of the Superior Court sitting in chambers to decide as to the confidential nature of the document.

A notice of at least three days must be given before the presentation of such motion, to the Deputy Minister and the client concerned and, as the case may be, to the person objecting.

1972, c. 22, s. 50; 1990, c. 4, s. 587; 1997, c. 3, s. 104.

51. The judge shall fix, by order, the date of the hearing of the motion on a day that must not be later than 21 days following the date of presentation of the motion.

A copy of such order shall be served upon the Deputy Minister within six days after the date on which it was rendered.

1972, c. 22, s. 51.

52. The motion shall be heard incamera.

The judge shall decide the question summarily; he may examine the document concerned, hear testimony and render any order that he considers necessary. He shall decide as to the manner in which the document must be disposed of. He shall set out concisely the reasons for his decision as to the nature of the document without however revealing its details.

If the advocate, notary or client are in default to present the motion provided for in section 50 within the prescribed time limit or to proceed with the motion, the judge shall order that the document be handed to the Deputy Minister.

1972, c. 22, s. 52; 1990, c. 4, s. 588; 1991, c. 67, s. 581.

53. An advocate or notary shall not be convicted for having refused to communicate a document or information in accordance with this Act if he establishes, to the satisfaction of the Court, that he had reasonable grounds to believe that the document or information was protected by professional secrecy and if he stated his refusal to the Minister or any person designated for that purpose by the Minister.

1972, c. 22, s. 53; 1990, c. 4, s. 589; 1991, c. 67, s. 582.

53.1. Subject to sections 46 to 53, no person bound to professional secrecy, priest or other minister of religion may object to the examination or seizure under this Act of a document in his possession, even if the examination or seizure results in the disclosure of confidential information revealed to him by reason of his position or profession.

1990, c. 4, s. 590; 1991, c. 67, s. 583.

54. Before any coupon or share warrant, representing interest or dividends payable by any debtor, or a cheque representing interest or dividends payable by a non-resident debtor is negotiated by a person residing in Québec or on his behalf, a certificate of ownership in prescribed form must be furnished to the debtor or the paying agency by such person or on his behalf.

The application of the first paragraph may be extended, by regulation, to coupons and share warrants negotiated by non-resident persons or on their behalf.

1972, c. 22, s. 54; 1990, c. 7, s. 223.

55. A debtor or a paying agency to whom the certificate of ownership required by section 54 is furnished must issue it in the manner and at the time and place prescribed.

1972, c. 22, s. 55; 1990, c. 7, s. 224; 1995, c. 36, s. 13.

56. (Repealed).

1972, c. 22, s. 56; 1990, c. 7, s. 225.

57. (Repealed).

1972, c. 22, s. 57; 1990, c. 7, s. 226.

58. A return, certificate or other document made by a corporation under a fiscal law or the regulations made under such a law must be signed in its name by the president, vice-president, secretary or treasurer of the corporation or by any other person duly authorized to do so by the board of directors of the corporation.

1972, c. 22, s. 58; 1999, c. 65, s. 35.

58.1. The Minister may require that a prescribed person furnish, in any return, report or other document exigible under a fiscal law, the information provided for in section 58.1.1 in respect of the person’s identification or that of another person referred to in such return, report or other document.

The Minister may also require that the prescribed person or the other person obtain a Social Insurance Number.

1978, c. 25, s. 12; 2001, c. 51, s. 236.

58.1.1. The identification information to which the first paragraph of section 58.1 refers concerning the person required to file a return, report or other document exigible under a fiscal law or any other person referred to in the return, report or other document consists of the person’s

(a)  name;

(b)  date of birth;

(c)  address;

(d)  occupation;

(e)  Social Insurance Number;

(f)  registration number assigned under the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45);

(g)  business number, within the meaning of subsection 1 of section 248 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement);

(h)  registration number assigned under section 415 of the Act respecting the Québec sales tax (chapter T‐0.1); and

(i)  any other means of identification the Minister uses in respect of a person.

2001, c. 51, s. 237.

58.2. Every person shall, on request, provide the information referred to in section 58.1 to any person required under a fiscal law or under a regulation made under such a law to file any return, report or other document requiring such information.

Every person required under a fiscal law or under a regulation made under such a law to file any return, report or other document requiring such information shall make a reasonable effort to obtain the information.

1990, c. 59, s. 367; 1991, c. 67, s. 584; 2001, c. 51, s. 238.

DIVISION VII PENAL PROVISIONS AND PENALTIES

1983, c. 49, s. 43; 1992, c. 61, s. 406.

59. Every person who fails to file a return or report as and when prescribed by a fiscal law, a regulation made under such a law or a ministerial order, or who fails to conform with a demand made under section 39, incurs a penalty of $25 for each day during which the failure continues, up to $2,500.

Every person who fails to furnish the certificate of ownership required by section 54, who fails to issue the certificate in the manner and at the time and place prescribed or who cashes a coupon or security for which a certificate of ownership has not been furnished incurs a penalty of $50.

1972, c. 22, s. 59; 1983, c. 43, s. 8; 1990, c. 7, s. 227; 1991, c. 67, s. 585; 1997, c. 14, s. 306; 1997, c. 85, s. 351; 2003, c. 2, s. 298.

59.0.1. (Repealed).

1989, c. 5, s. 252; 1994, c. 22, s. 354.

59.0.2. Every person who fails to provide any information required on a prescribed form filed in accordance with a fiscal law is liable to a penalty of $100.

Where the prescribed form is required to be filed in respect of work carried out on a building, structure or land used in the course of carrying on a business or for the purpose of earning income therefrom, the penalty is $200 for each person in respect of whom any required information is not provided.

However, the penalties do not apply in the case of

(a)  a failure to provide information referred to in section 58.1 with respect to a person, if the person required to provide the information has made a reasonable effort to obtain it from such person; or

(b)  a failure to provide the Social Insurance Number in a fiscal return, if the person required to provide the number has applied for the assignment of such a number and has not received it at the time the return is filed.

1990, c. 59, s. 368; 1991, c. 67, s. 586; 1995, c. 1, s. 211; 1996, c. 31, s. 28; 2001, c. 51, s. 239.

59.0.3. Every person who fails to provide the information referred to in section 58.1 at the request of another person required under a fiscal law or a regulation made under such a law to file any return, report or other document requiring such information is liable to a penalty of $100.

In the case of information required to be provided to a person who is required to file a prescribed form in respect of work carried out on a building, structure or land used in the course of carrying on a business or for the purpose of earning income therefrom, the penalty is $500.

However, where the request concerns the Social Insurance Number of the person, the penalties do not apply if, not later than 15 days following the request, the person himself applied for the assignment of such a number and has provided the number to the person requiring it within 15 days after receiving it.

1990, c. 59, s. 368; 1991, c. 67, s. 587; 1995, c. 1, s. 212; 1996, c. 31, s. 29; 2001, c. 51, s. 240.

59.0.4. (Repealed).

1990, c. 59, s. 368; 2002, c. 46, s. 19.

59.1. Every person who fails to make the attribution prescribed in section 42.11 of the Taxation Act (chapter I-3) incurs a penalty of 50% of the amount that has not been attributed.

1983, c. 43, s. 8; 1997, c. 85, s. 352.

59.2. Every person who fails to deduct, withhold or collect an amount he was required to deduct, withhold or collect under a fiscal law incurs a penalty of 15 % of that amount.

Every person who fails, within the time prescribed by law or by an order of the Minister, to pay or remit an amount he was required to pay or remit under a fiscal law incurs a penalty equal to

(a)  7 % of that amount, where the delay does not exceed seven days;

(b)  11 % of that amount, where the delay does not exceed 14 days; or

(c)  15 % of that amount, in other cases.

Notwithstanding the foregoing, the penalty does not apply in the case of an amount that was required to be paid under any of sections 1018, 1025 to 1029 or 1159.11 of the Taxation Act (chapter I-3).

Notwithstanding the second paragraph, every person who contravenes section 512 of the Act respecting the Québec sales tax (chapter T-0.1) incurs a penalty equal to twice the amount of the tax.

Notwithstanding the second paragraph, a corporation referred to in the sixth paragraph shall not incur, under this section, in respect of an amount it is required to remit in a taxation year under subparagraph a of the first paragraph of section 34.0.0.0.1 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), a penalty greater than the penalty it would incur, in respect of that amount, if it were a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act.

A corporation to which the fifth paragraph refers is a corporation that is not a qualified corporation for the year, for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act and that

(a)  would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act; or

(b)  was such a qualified corporation for the preceding taxation year and would be such a qualified corporation for the year, but for section 737.18.23 of the Taxation Act and if the definition of that expression in the first paragraph of section 737.18.18 of that Act were read without reference to paragraph c thereof.

1983, c. 49, s. 44; 1986, c. 15, s. 213; 1991, c. 67, s. 588; 1992, c. 31, s. 15; 1993, c. 19, s. 157; 1995, c. 63, s. 274; 1997, c. 14, s. 307; 2002, c. 40, s. 327; 2003, c. 2, s. 299.

59.2.1. Every person who makes a statement or omission in a return filed under the Act respecting the Québec sales tax (chapter T‐0.1) and as a result thereof the amount refunded by the Minister, on the basis of the information provided in the return, is greater than the amount that is required to be refunded, incurs a penalty equal to 15% of the difference between those two amounts.

1997, c. 14, s. 308.

59.2.2. Every person who fails to report an income in the fiscal return filed by him for a taxation year and has already made such an omission for any of the three preceding taxation years incurs a penalty equal to 10% of that income.

Notwithstanding the foregoing, no person shall incur, in respect of the same omission, both the penalty under the first paragraph and the penalty under section 1049 of the Taxation Act (chapter I‐3).

1997, c. 14, s. 308.

59.3. Every person who, in circumstances equivalent to gross negligence, makes a statement or an omission in a document made or filed for the purposes of a fiscal law or a regulation made under such a law or acquiesces or participates therein and as a result thereof the amount that would be required to be paid or remitted, according to the information furnished, is less than the amount that is to be paid or remitted, or the amount that would be required to be refunded by the Minister, according to the information furnished, is greater than the amount that is required to be refunded or an amount would be required to be refunded by the Minister, according to the information furnished, while in fact an amount is required to be paid or remitted, incurs a penalty equal to 25 % of the difference between those two amounts.

1983, c. 49, s. 44; 1991, c. 67, s. 589; 2000, c. 5, s. 302.

59.4. Every person who wilfully evades or attempts to evade the payment, collection or remittance of an amount prescribed by a fiscal law incurs a penalty of 50% of the amount the payment, collection or remittance of which he evaded or attempted to evade.

1983, c. 49, s. 44.

59.5. Every person who wilfully makes a statement or an omission in a document made or filed for the purposes of a fiscal law or a regulation made under such a law or acquiesces or participates therein and as a result thereof the amount that would be required to be paid or remitted, according to the information furnished, is less than the amount required to be paid or remitted, or the amount that would be required to be refunded by the Minister, according to the information furnished, is greater than the amount required to be refunded, or an amount would be required to be refunded by the Minister, according to the information furnished, while in fact an amount is required to be paid or remitted, incurs a penalty equal to 50 % of the difference between those two amounts.

1983, c. 49, s. 44; 1991, c. 67, s. 590; 2000, c. 5, s. 302.

59.5.1. In this section and sections 59.5.2 to 59.5.9,

“culpable conduct” means an act or a failure to act that

(a)  is tantamount to intentional conduct;

(b)  shows an indifference as to whether Title I of the Act respecting the Québec sales tax (chapter T‐0.1) is complied with; or

(c)  shows a wilful, reckless or wanton disregard of Title I of the Act respecting the Québec sales tax;

“false statement” includes a statement that is misleading because of an omission from the statement;

“gross compensation” of a particular person at any time, in respect of a false statement that could be used by or on behalf of another person, means all amounts that the particular person, or any person not dealing at arm’s length, within the meaning of the Taxation Act (chapter I‐3), with the particular person, is entitled, either absolutely or contingently and either before or after that time, to receive or to obtain in respect of the statement;

“person” has the meaning assigned by section 1 of the Act respecting the Québec sales tax;

“subordinate”, in respect of a particular person, includes any other person over whose activities the particular person has direction, supervision or control whether or not the other person is an employee of the particular person or of another person.

For the purposes of the definition of “subordinate” in the first paragraph, if the particular person is a member of a partnership, the other person is not a subordinate of the particular person solely because the particular person is a member of the partnership.

2001, c. 51, s. 241.

59.5.2. For the purposes of this section and sections 59.5.3 and 59.5.5, any reference to a person’s participation includes

(a)  the fact of causing a subordinate to act or to omit information; and

(b)  the fact of knowing of, and not making a reasonable attempt to prevent, the participation of a subordinate in an act or an omission of information.

2001, c. 51, s. 241.

59.5.3. Every person who makes a statement to another person, in this section and sections 59.5.4, 59.5.6 and 59.5.8 referred to as the "other person", or assents to, acquiesces in or participates in the making of a statement by or on behalf of the other person, that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct, is a false statement that could be used by or on behalf of the other person for a purpose of Title I of the Act respecting the Québec sales tax (chapter T‐0.1) is liable to a penalty in respect of the false statement equal to the greater of $1,000 and the lesser of

(a)  the aggregate of $100,000 and the person’s gross compensation, at the time at which the notice of assessment of the penalty is sent to the person, in respect of the false statement that could be used by or on behalf of the other person; and

(b)  50% of the aggregate of all amounts each of which is

i.  if the false statement is relevant to the determination of net tax of the other person for a reporting period, the amount, if any, by which the net tax of the other person for the reporting period exceeds the amount that would be the net tax of the other person for the reporting period if the statement were not a false statement,

ii.  if the false statement is relevant to the determination of an amount of tax payable by the other person, the amount, if any, by which the tax payable exceeds the amount that would be the tax payable by the other person if the statement were not a false statement, and

iii.  if the false statement is relevant to the determination of a rebate, the amount, if any, by which the amount that would be the rebate to which the other person would be entitled if the statement were not a false statement exceeds the amount of the rebate payable to the other person.

2001, c. 51, s. 241; 2001, c. 53, s. 262.

59.5.4. For the purposes of section 59.5.3, a person, in this section referred to as the "advisor", who acts on behalf of the other person is not considered to have acted in circumstances amounting to culpable conduct in respect of the false statement referred to in that section solely because the advisor relied, in good faith, on information provided to the advisor by or on behalf of the other person or, because of such reliance, failed to verify, correct or investigate the information.

2001, c. 51, s. 241.

59.5.5. For the purposes of sections 59.5.1 to 59.5.9, a person is not considered to have made or furnished, or assented to, acquiesced in or participated in the making of, a false statement solely because the person provided clerical services, other than bookkeeping services, or secretarial services with respect to the statement.

2001, c. 51, s. 241.

59.5.6. For the purposes of sections 59.5.1 to 59.5.9, where a person is assessed a penalty that is referred to in section 59.5.3, the person’s gross compensation at any time in respect of the false statement that could be used by or on behalf of the other person shall exclude the aggregate of all amounts each of which is the amount of a penalty, other than a penalty the assessment of which is null because of section 59.5.7, determined under section 59.5.3, to the extent that the false statement was used by or on behalf of that other person and for which notice of the assessment was sent to the person before that time.

2001, c. 51, s. 241.

59.5.7. For the purposes of this Act, if an assessment of a penalty under section 59.5.3 is vacated, the assessment is deemed to be null from the time it was made.

2001, c. 51, s. 241.

59.5.8. Where an employee, other than a specified employee within the meaning of section 1 of the Taxation Act (chapter I‐3), is employed by the other person, the following rules apply:

(a)  section 59.5.3 does not apply to the employee to the extent that the false statement could be used by or on behalf of the other person for a purpose of Title I of the Act respecting the Québec sales tax (chapter T‐0.1); and

(b)  the conduct of the employee is deemed to be that of the other person for the purpose of applying section 59.3 to the other person.

2001, c. 51, s. 241.

59.5.9. If, in an appeal under this Act, a penalty is in issue, the burden of establishing the facts referred to in section 59.3 or sections 59.5.1 to 59.5.8 is on the Minister.

2001, c. 51, s. 241.

59.6. However, no person shall incur, in respect of the same statement or omission, both the penalty provided in section 59.3 or 59.5 and the penalty provided in section 59.4, or both a penalty provided in those sections or section 59.5.3 and the payment of a fine provided in a fiscal law unless, in the latter case, the penalty was imposed before the proceedings giving rise to the fine were brought.

1983, c. 49, s. 44; 2001, c. 51, s. 242.

60. Every person who fails to file a return or report as and when prescribed by a fiscal law, by a regulation made under such a law or by an order of the Minister is guilty of an offence and is liable, in addition to any other penalty under such a fiscal law, to a fine of at least $100 for each day during which the failure continues.

Furthermore, each such failure following a demand or a further demand under section 39 constitutes a further offence liable to a fine of at least $100 for each day during which the failure continues.

1972, c. 22, s. 60; 1983, c. 43, s. 8; 1984, c. 35, s. 40; 1988, c. 18, s. 119; 1990, c. 59, s. 369; 1992, c. 31, s. 16; 1997, c. 14, s. 309; 1997, c. 85, s. 353.

60.1. Every person who contravenes section 34.1 is guilty of an offence and is liable to a fine of not less than $2,000 nor more than $25,000 and, for a second offence within five years, to a fine of not less than $25,000 nor more than $100,000 and, for a third or subsequent offence within that period, to a fine of not less than $100,000 nor more than $500,000.

In addition to the fine of $100,000 to $500,000 prescribed in the first paragraph for a third or subsequent offence, the court may, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), sentence the offender to imprisonment for not more than two years.

2000, c. 25, s. 20.

61. Every person who contravenes sections 38, 39, 43 or section 1015 of the Taxation Act (chapter I-3) or sections 59 and 63 of the Act respecting the Québec Pension Plan (chapter R-9) is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $800 nor more than $10,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and a term of imprisonment not exceeding six months.

1972, c. 22, s. 61; 1974, c. 17, s. 5; 1976, c. 27, s. 12; 1983, c. 43, s. 8; 1986, c. 15, s. 214; 1990, c. 7, s. 228; 1992, c. 31, s. 17; 1992, c. 61, s. 407; 1997, c. 85, s. 354; 2000, c. 25, s. 21; 2004, c. 4, s. 27.

61.0.0.1. Every person who contravenes any of sections 34 and 35 to 35.5 is guilty of an offence and, in addition to any penalty prescribed by this Act, is liable to a fine of not less than $2,000 nor more than $100,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment not exceeding six months.

2000, c. 25, s. 22.

61.0.0.2. No penalty or fine under a fiscal law may be imposed on a person for failing to comply with an obligation under a fiscal law or a regulation thereunder that is incumbent on an employer where another person undertakes to fulfil that obligation, on behalf of the person, pursuant to an agreement entered into between the Minister and the other person, in respect of wages paid by the person under Division II.11.1 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I‐3) or within the framework of the direct allowance program implemented by the Ministère de la Santé et des Services sociaux under section 478 of the Act respecting health services and social services (chapter S‐4.2).

2001, c. 51, s. 243.

61.0.1. Every person who is required to be registered under Title I of the Act respecting the Québec sales tax (chapter T‐0.1) and who fails to comply with that requirement is guilty of an offence and is liable to a fine of not less than $2,000 nor more than $25,000.

1997, c. 14, s. 310.

61.1. Where a person has been convicted by a court of an offence under any of sections 60 to 61.0.0.1, the court may make such order as it deems proper in order to remedy the failure sanctioned by the offence.

Prior notice of the application for an order shall be given by the prosecutor to the person who could be compelled, under such an order, except where the person is in the presence of the judge.

1991, c. 67, s. 591; 1992, c. 61, s. 408; 2000, c. 25, s. 23.

61.2. A person is guilty of an offence and is liable to a fine of not less than $800 and not more than $10,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment for a term not exceeding six months, if the person contravenes an order made under any of sections 39.2, 40.1.3 and 61.1.

2001, c. 52, s. 11; 2003, c. 2, s. 300; 2004, c. 4, s. 28.

62. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $1,000 and not more than $25,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine herein described and imprisonment for a term not exceeding two years, if the person

(a)  makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;

(b)  (subparagraph repealed);

(c)  (subparagraph repealed);

(d)  wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment or remittance of a duty imposed under such a law;

(e)  (subparagraph repealed);

(f)  in any manner, knowing that the person or another person is not entitled thereto, obtains or attempts to obtain a refund or credit under a fiscal law; or

(g)  conspires with any person to commit an offence described in subparagraph a, d or f.

This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1).

1972, c. 22, s. 62; 1990, c. 4, s. 593; 1992, c. 1, s. 217; 1994, c. 46, s. 12; 1995, c. 43, s. 49; 1998, c. 16, s. 275; 1999, c. 65, s. 36; 2000, c. 5, s. 295.

62.0.1. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $1,000 and not more than $25,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and imprisonment for a term not exceeding two years, if the person

(a)  wilfully fails to pay, deduct, withhold, collect or remit a duty imposed under a fiscal law and, in respect of that duty, fails to file a return or report as and when prescribed by a fiscal law, by a regulation made under such a law or by an order of the Minister, or

(b)  conspires with a person to commit an offence described in subparagraph a.

This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1).

2001, c. 52, s. 12.

62.1. Whoever

(a)  to evade remittance or payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, supporting documents or other documents of a person subject to a fiscal law;

(b)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or supporting documents of a person subject to a fiscal law; or

(c)  conspires with a person to commit an offence described in subparagraph a or b,

is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $2,000 nor more than $1,000,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both a fine and imprisonment for a term not exceeding two years.

This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N-1.1) or Division II of Chapter II of the Act to foster the development of manpower training (chapter D-7.1).

1999, c. 65, s. 37; 2000, c. 25, s. 24.

63. The fines provided for in sections 62, 62.0.1 and 62.1 may be imposed even in the case where, after an offence contemplated therein has been committed, no additional duty is payable.

Where an additional duty is payable after an offence contemplated in section 62 or 62.1 has been committed, the fine must be at least equal to the amount of the duties which such person evaded or attempted to evade or permitted to be evaded, plus 25% of such amount, without exceeding twice such amount.

Where an additional duty is payable after an offence contemplated in section 62.0.1 has been committed, the fine must be at least equal to the amount of the duties which such person failed to pay, deduct, withhold, collect or remit, plus 25% of such amount, without exceeding twice such amount.

Where the offence described in subparagraph f of the first paragraph of section 62 has been committed, the fine shall be at least equal to the amount of the refund or credit which the person has obtained or attempted to obtain, plus 25% of that amount, without exceeding an amount that is twice that amount.

1972, c. 22, s. 63; 1995, c. 63, s. 275; 1999, c. 65, s. 38; 2000, c. 5, s. 296; 2001, c. 52, s. 13.

64. No person who is convicted of an offence under section 62, 62.0.1 or 62.1 may incur, for the same tax evasion or attempted tax evasion, a penalty provided in section 59, 59.3, 59.4 or 59.5 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I‐3), unless the penalty was imposed on him before proceedings were brought against him under the said section 62, 62.0.1 or 62.1.

1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45; 1999, c. 65, s. 39; 2001, c. 51, s. 244; 2001, c. 52, s. 14; 2001, c. 53, s. 263.

65. When, in an appeal brought under a fiscal law, the dispute concerns substantially the same facts as those which are the object of proceedings instituted under section 62, 62.0.1 or 62.1, the Minister may apply for suspension of the appeal pending before the Court of Québec.

A three-day notice of the application of the Minister shall be given to the appellant or his attorney. Upon order of the Court, such appeal shall then be suspended pending the result of the proceedings.

The same rule applies, with the necessary modifications, to a summary appeal brought in accordance with Chapter IV.

1972, c. 22, s. 65; 1983, c. 47, s. 1; 1988, c. 21, s. 66; 1995, c. 63, s. 279; 1999, c. 65, s. 40; 2001, c. 52, s. 15.

66. Suspension of sentence shall not be pronounced in any proceedings instituted under a fiscal law.

1972, c. 22, s. 66.

67. Subject to the other provisions of this Act, the exercising of any recourse against a person shall not affect the right to exercise against the same person any other civil or penal recourse under a fiscal law.

1972, c. 22, s. 67.

68. Where a corporation is guilty of an offence against a fiscal law or a regulation made under such law, any person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence, is a party to the offence and is liable to the sentence provided for the offence, whether or not the corporation has been prosecuted or convicted.

1972, c. 22, s. 68; 1991, c. 7, s. 4; 1991, c. 67, s. 593.

68.0.1. Every person who, by act or omission, aids another person to commit an offence against a fiscal law or a regulation made under such a law is a party to the offence and is liable to the sentence provided for the offence, whether or not the person who received the aid has been prosecuted or convicted.

1991, c. 7, s. 5; 1991, c. 67, s. 594.

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Deputy Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a certificate, licence, permit, or registration number is required, without holding such a certificate, licence or permit still in force or without being duly registered, an injunction ordering the closing of the establishment, the ceasing of the activity or the ceasing of the activity and the closing of any establishment in which that person carries on that activity, until such time as a certificate, licence or permit is issued to him or a registration number is assigned to him and all the costs are paid.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a certificate, licence, permit or registration number is required, without holding such a certificate, licence or permit still in force or without being duly registered, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure (chapter C-25) do not apply to an application for an injunction under this section.

1982, c. 38, s. 27; 1983, c. 44, s. 58; 1986, c. 16, s. 2; 1991, c. 67, s. 595.

DIVISION VIII CONFIDENTIAL INFORMATION

§ 1 . — Confidential information

2002, c. 5, s. 6.

69. The tax record of a person is confidential; no information contained in a person’s tax record may be used or communicated unless the person consents thereto or the use or communication is authorized by this Act.

A person’s tax record shall consist of the information held by the Minister in respect of the person for the application or enforcement of a fiscal law.

A judicial proceeding instituted for the application or enforcement of a fiscal law and the ensuing decision do not form part of a tax record.

A record established for the administration or direction of the Ministère du Revenu, pursuant to the first paragraph of section 2 and sections 3 to 6, or for an offence, pursuant to sections 71.3.1 to 71.3.3, is not a tax record.

1972, c. 22, s. 69; 1978, c. 25, s. 14; 1980, c. 11, s. 69; 1981, c. 24, s. 19; 1984, c. 35, s. 41; 1985, c. 25, s. 173; 1988, c. 4, s. 155; 1990, c. 4, s. 594; 1990, c. 59, s. 370; 1991, c. 67, s. 596; 1994, c. 22, s. 355; 1996, c. 33, s. 2; 1998, c. 16, s. 276; 2001, c. 78, s. 7; 2002, c. 5, s. 7; 2002, c. 46, s. 20.

69.0.0.1. Any information to the effect that a person is or is not the holder, under a fiscal law, of a certificate, registration, licence, permit or any other similar title, that the person has been the holder of such a title, or that the Minister has suspended, revoked or refused to renew such a title held by the person, and a person’s name and the identification number or registration number assigned to the person by the Minister under a fiscal law, is public information.

1999, c. 7, s. 1; 2002, c. 5, s. 7.

§ 2 . — Rights of the person concerned

2002, c. 5, s. 7.

69.0.0.2. Every person is entitled to be informed of the existence, in the person’s tax record, of any information relating to the person, and to receive communication of and consult any document containing such information.

Every person who is an heir, successor or beneficiary under a life insurance policy of a deceased person or a beneficiary of a death benefit under a law applicable in Québec is entitled to be informed of the existence, in the tax record of the deceased person, of any information, to receive communication thereof and to consult any document containing such information, insofar as the information or document pertains directly to the person’s interests or rights as an heir, successor or beneficiary.

To give rise to review proceedings under sections 135 to 154 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), a written request must be addressed to the person designated in accordance with section 8 of that Act.

This section applies notwithstanding the first paragraph of sections 43 and 94 of the Act respecting Access to documents held by public bodies and the Protection of personal information, and the rules provided in sections 83 to 87, the second and third paragraphs of section 94 and sections 95 to 102.1 and 135 to 154 of that Act apply, with the necessary modifications, to a request for access made in accordance with the third paragraph.

A right conferred by this section only applies in respect of information contained on a medium.

2002, c. 5, s. 7; 2002, c. 46, s. 21.

69.0.0.3. Notwithstanding section 88 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister shall refuse to give communication to a person of any information contained in the person’s tax record, where it can reasonably be considered that its disclosure would reveal information relating to another person or the existence of such information, unless the latter person consents thereto or the information is necessary for the application or enforcement, in respect of the person, of a fiscal law or of an Act, chapter or program referred to in subparagraph b of the first paragraph of section 69.0.0.7.

2002, c. 5, s. 7.

69.0.0.4. The rights which this division confers on a person may be exercised by the person’s representative or by a person who is authorized by law to represent the person or who, pursuant to an Act, is administering, winding up or controlling the property or business of the person concerned.

For the purposes of the first paragraph, the representative of a person concerned is

(a)  in the case of a natural person, the person who proves that he or she is the representative of the person concerned, that he or she is the person having parental authority or, where the person concerned is deceased, that he or she is the liquidator of the succession;

(b)  in the case of a corporation, the president, vice-president, secretary or treasurer of the corporation, a person authorized by the board of directors of the corporation or another person who is authorized by any of those persons;

(c)  in the case of a corporation that has been dissolved or struck off the register, in addition to a person authorized by law, a person who was, immediately before the dissolution or striking off, a person referred to in paragraph b or a person authorized by the person to whom all of the voting shares of the corporation belonged immediately before its dissolution or striking off;

(d)  in the case of a partnership, one of the partners or, where the partnership has been dissolved, a person who was a partner immediately before its dissolution, or a person expressly authorized;

(e)  in the case of a trust, one of the trustees.

2002, c. 5, s. 7.

69.0.0.5. For the purposes of this division and Division V.1, where the Minister receives a document or information filed or required to be filed under a fiscal law from or on behalf of a person by way of electronic filing or of a computer-generated medium, any person who prepares or files the document or information or who acts as an intermediary in the transmission of the document or information is deemed to be the representative of the person concerned for the purposes of allowing the Minister to process the document or information.

However, information that relates to a person may only be communicated to such a representative if the information is directly related to the task the representative is performing on behalf of the person and is necessary for proper performance of the task by the representative.

2002, c. 5, s. 7.

§ 3 . — Accessibility and use of information within the Ministère du Revenu

2002, c. 5, s. 7.

69.0.0.6. Within the Ministère du Revenu, information contained in a tax record shall only be accessible, without the consent of the person concerned, in the cases and subject to the conditions set out below:

(a)  to the Minister or to a natural person designated by the Minister to assist the Minister, where the information is necessary for the exercise of his or her functions; in that respect, the Minister shall establish in writing, after consultation with the Deputy Minister, the rules governing access to such information by the Minister and the persons so designated;

(b)  to a public servant or employee of the Ministère du Revenu who is qualified to receive the information, where the information is necessary for the exercise of his or her functions.

The rules established pursuant to subparagraph a of the first paragraph shall take effect on the date indicated therein and shall be filed without delay with the Commission d’accès à l’information.

2002, c. 5, s. 7.

69.0.0.7. Information contained in a tax record shall not be used within the Ministère du Revenu without the consent of the person concerned except for the following purposes:

(a)  the application or enforcement of a fiscal law;

(b)  the application or enforcement of

i.  the Act to facilitate the payment of support (chapter P-2.2);

ii.  Chapter III of Title II of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001);

iii.  the housing allowance program for the elderly and families established under an order in council made under sections 3 and 3.1 of the Act respecting the Société d’habitation du Québec (chapter S-8);

iv.  section 13.1 of the Highway Safety Code (chapter C-24.2);

(c)  the carrying out of a study or research or the production of statistics;

(d)  the application of sections 2 to 6 as regards the administration or direction of the Ministère du Revenu and the application of sections 71.3.1 to 71.3.3 as regards a penal offence;

(e)  the carrying out of surveys to ascertain the expectations and satisfaction of the population with respect to the Acts and programs under the administration of the Minister provided that, as regards an Act, a chapter or a program referred to in subparagraph b, only the persons to whom that Act, chapter or program applies are surveyed.

For the purposes mentioned in subparagraph e of the first paragraph, the Minister shall prepare a three-year plan for the surveys the Minister intends to carry out and which involve the use of information contained in a fiscal record. The Minister shall submit the plan to the Commission d’accès à l’information for an opinion.

The Commission d’accès à l’information shall issue an opinion on the plan within 60 days of receiving it. Should the Commission d’accès à l’information give an unfavourable opinion, the plan may be submitted to the Government for approval.

The three-year plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the approval of the Government, shall be tabled in the National Assembly within 30 days of the date of the opinion or approval if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

Each year, the Minister shall prepare a report on the surveys that were carried out. The Commission d’accès à l’information shall issue an opinion on the report within 60 days of receiving it. The report, together with the opinion, shall be tabled in the National Assembly within 30 days of the date of the opinion if the Assembly is sitting or, if it is not in session, within 30 days of resumption.

2002, c. 5, s. 7; 2002, c. 62, s. 7.

69.0.0.8. Any information from a tax record that the Minister uses for a purpose provided for in any of subparagraphs b to e of the first paragraph of section 69.0.0.7 and that is included in another record remains subject to the rules set out in this division, except information that does not reveal, even indirectly, the identity of the person concerned or that cannot be associated with that person.

2002, c. 5, s. 7.

69.0.0.9. The Minister may circulate a letter or any other document contained in the tax record of a person, except an advance ruling, in which the Ministère du Revenu states its position with respect to the application or enforcement of a fiscal law, to the extent that the document so circulated does not reveal, even indirectly, the identity of the person and may not be associated with that person.

2002, c. 5, s. 7.

§ 4 . — Communication

2002, c. 5, s. 7.

69.0.0.10. Notwithstanding sections 53, 59 and 59.1 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), information contained in a tax record may only be communicated in the cases provided for in this division, except if the person concerned authorizes its disclosure.

2002, c. 5, s. 7.

69.0.0.11. A public servant or employee of the Ministère du Revenu may communicate information contained in a tax record, without the consent of the person concerned, to prevent an act of violence, including suicide, where the public servant or employee believes on reasonable grounds that there is imminent danger of death or serious bodily injury to a person or identifiable group of persons or where there is an emergency situation that threatens their lives, health or safety.

In such a case, the information may be communicated to the person or persons exposed to the danger, to their representative or to any person who may provide assistance.

Only the information necessary for the purposes of the communication may be communicated.

Where information is communicated in such a case, the person in charge of the protection of personal information within the Ministère du Revenu shall record the communication in a register kept for such purpose.

The Deputy Minister must issue a directive establishing the terms and conditions according to which the information may be communicated. The public servants and employees of the department are bound to comply with the directive.

2002, c. 5, s. 7.

69.0.0.12. A public servant or employee of the Ministère du Revenu authorized by regulation may, without the consent of the person concerned, communicate information contained in a tax record to a member of a police force, with the authorization of a judge of the Court of Québec where the judge is satisfied on the basis of an affidavit that there is reasonable cause to believe that the information may serve to prevent or repress a serious offence committed or about to be committed by a person who is a member of a criminal organization or who participates or has participated in the activities of a criminal organization, whether or not the person has been convicted in relation to that participation.

Every application for authorization made under this section and the record pertaining to the hearing are confidential. The clerk of the Court of Québec shall take the necessary measures to preserve the confidentiality of the record relating to the application for authorization and of any information relating thereto.

The judge to whom the application for authorization is made shall hear the application ex parte and in camera. The judge may make any order the judge considers desirable to preserve the confidentiality of the application and the information submitted at the hearing. The record shall subsequently be sealed and kept in a place to which the public has no access.

In this section,

“criminal organization” means any group consisting of three or more persons, however organized, one of whose primary objects or activities is to commit or facilitate the commission of one or more serious offences which, if committed, could result, directly or indirectly, in a material benefit, in particular a financial benefit, for the group or a person who is a member of the group; however, such a criminal organization does not include a group of individuals formed by chance for the immediate perpetration of a single offence;

“serious offence” means an indictable offence for which the maximum punishment is imprisonment for five years or more or any other offence designated by regulation.

2002, c. 5, s. 7; 2002, c. 46, s. 22.

69.0.0.13. No information contained in a tax record which is communicated to a police force in accordance with section 69.0.0.12 or 69.0.2 may be used or communicated to a member of another police force or to the Attorney General except for the purposes for which it was obtained from the Ministère du Revenu or in connection with a suit or a proceeding relating to those purposes.

The information must be destroyed at the time those purposes have been finally achieved, except where the information is filed as evidence in connection with a suit or a proceeding.

2002, c. 5, s. 7.

69.0.0.14. In addition to the situations described in section 59 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), a police force may communicate, without the consent of the person concerned if the person is a member of a criminal organization within the meaning of section 69.0.0.12 or if the person participates or has participated in the activities of such a criminal organization, whether or not the person has been convicted in relation to that participation, any information for the application or enforcement of a fiscal law, to a public servant or employee authorized in conformity with the first paragraph of section 69.0.0.12.

2002, c. 5, s. 7.

69.0.0.15. The right of access provided for in section 69.0.0.2 of this Act and in sections 9, 83 and 94 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1) does not apply to information communicated under any of sections 69.0.0.12 to 69.0.0.14 or to information that could, even indirectly, disclose the existence of such communication.

The first paragraph does not apply where access to the information or the disclosure of the fact that the information was communicated under any of sections 69.0.0.12 to 69.0.0.14 would no longer hinder the progress of an investigation or of proceedings, disclose a method of investigation, a confidential source of information, a program or a plan of action designed to prevent, detect or repress crime or statutory offences, endanger a person, prejudice the interest of a person who is the source or the subject of the information, disclose the components of a communications system intended for the use of a person responsible for law enforcement, disclose information obtained in confidence from a police force having jurisdiction outside Québec, prejudice the fair hearing of a person’s case or impair the efficiency of a security system designed for the protection of persons or property, in particular a witness protection program.

2002, c. 5, s. 7.

69.0.0.16. Information contained in a tax record may be communicated, without the consent of the person concerned, either to a person where the communication is necessary for the application or enforcement of a fiscal law or to a police force where a public servant or employee of the Ministère du Revenu believes on reasonable grounds that the person concerned has committed or is about to commit, in respect of the Ministère du Revenu, one of its public servants or employees or with respect to the application of a fiscal law, an indictable or penal offence and the information is necessary for the investigation relating to that offence.

2002, c. 5, s. 7.

69.0.0.17. Where the Minister, for a purpose provided for in section 69.0.0.7, awards to a person a contract that involves the communication of information contained in a tax record, the information may be communicated to the person without the consent of the person concerned if the information is necessary for the performance of the contract.

A person to whom a contract is awarded in accordance with the first paragraph, or another person referred to in this paragraph, may award to another person a contract that involves the communication of information contained in a tax record and obtained in accordance with the first paragraph, if the person first obtains the authorization of the Deputy Minister or of a person designated by the Deputy Minister, and may communicate that information to that other person if the information is necessary for the performance of the contract.

A person who performs a contract referred to in this section in connection with which information contained in a tax record is communicated is bound by the following obligations:

(a)  to take the necessary measures to preserve the confidentiality of the information communicated;

(b)  except where exempted by the Deputy Minister or by a person designated by the Deputy Minister, to transmit to the Deputy Minister or to the person designated, on the prescribed form and before the information is communicated, a confidentiality agreement completed by every person to whom the information may be communicated;

(c)  to use the information only in the performance of the contract;

(d)  to communicate the information only to a person providing services in connection with a contract referred to in this paragraph or to a public servant or employee of the Ministère du Revenu, insofar as the information is necessary for the exercise of the person’s functions;

(e)  where the contract is performed on the premises of the Ministère du Revenu, to refrain from transmitting any information or transporting any document containing such information outside those premises, except where permitted by the Deputy Minister or a person designated by the Deputy Minister, and to refrain from retaining such a document after the termination of the contract;

(f)  where part or all of the contract is performed outside the premises of the Ministère du Revenu, to remit to the Deputy Minister or to a person designated by the Deputy Minister, immediately after the termination of the contract, any document containing such information;

(g)  to notify without delay the Deputy Minister or a person designated by the Deputy Minister of any breach or attempted breach by any person of any obligation relating to confidentiality set out in this division, in the confidentiality agreement or in the contract;

(h)  to allow the Deputy Minister or a person designated by the Deputy Minister to make any verification or inquiry relating to the confidentiality of the information communicated.

Except where the contract is awarded to a member of a professional order referred to in Schedule I to the Professional Code (chapter C-26) who is bound by professional secrecy, the contract must be made in writing and set out the obligations under the third paragraph.

2002, c. 5, s. 7.

69.0.1. Information contained in a tax record may, without the consent of the person concerned,

(a)  for the purposes of the International Fuel Tax Agreement referred to in section 2, be communicated to an authority that is a party to the Agreement, to the mandatary or designated agent of such an authority and to any person responsible for the implementation of the Agreement;

(a.0.1)  for the administration of the International Registration Plan, be communicated to a jurisdiction having joined the Plan, to the mandatary or designated agent of such a jurisdiction and to any person responsible for the implementation of the Plan;

(a.1)  for the purposes of an agreement concerning the application of a fiscal law concluded between the Government and a Mohawk community, be communicated to the band council of such a community or to any person designated by the band council and to any body charged with assisting the Minister in implementing such an agreement;

(a.2)  for the purposes of an agreement entered into under section 9 by the Minister and another government, a department of that government, an international organization or a body of that government or organization, be communicated to that other government or to that department, organization or body;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  (paragraph repealed);

(e)  be communicated to another government or to one of its bodies for the purposes of an Act providing for the imposition of a tax or a duty of that nature which is entrusted to the government or body;

(f)  be communicated to the Commission d’accès à l’information for the purposes of its functions;

(g)  be communicated to the Minister of International Relations, in relation to official communications with foreign governments and their departments, international organizations, and bodies of those governments or organizations, concerning the government, department, organization or body concerned or one or more of its employees.

1995, c. 63, s. 276; 1996, c. 33, s. 3; 1999, c. 53, s. 11; 2002, c. 5, s. 8; 2002, c. 62, s. 8.

69.0.2. The Minister or a public servant designated by the Minister must allow the person designated in an order issued in accordance with the second paragraph to have access to and examine the information or documents mentioned in the order.

For the purposes of the first paragraph, a judge of the Court of Québec may, for the purposes of an investigation in relation to a designated substance offence within the meaning of section 462.3 of the Criminal Code (Revised Statutes of Canada, 1985, chapter C-46), make an order requiring the Minister to allow a member of the Sûreté du Québec or, where applicable, of a municipal police force, to have access to and examine the information or documents mentioned in the order.

An application under the second paragraph shall be made ex parte in writing by the Attorney General or the Attorney General’s prosecutor and be accompanied by an affidavit of the applicant or of a person specially designated by the Attorney General or the Attorney General’s prosecutor for that purpose deposing to the following matters:

(a)  the offence or matter under investigation;

(b)  the person in relation to whom the information or documents are required;

(c)  the type of information or document held by the Minister for the purposes of a fiscal law and to which access is sought;

(d)  the facts relied on to justify the belief, on reasonable grounds, that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required are likely to be of substantial value, whether alone or together with other material, to the investigation for the purposes of which the application is made.

The judge may make the order, on such conditions as are required in the public interest, if the judge is satisfied

(a)   that there are reasonable grounds for believing that the person in relation to whom the information or documents are required has committed or benefited from the commission of an offence referred to in the second paragraph and that the information or documents required are likely to be of substantial value, whether alone or together with other material, to the investigation for the purposes of which the application is made;

(b)  that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents to which the application relates, having regard to the benefit likely to accrue to the investigation if the access is obtained.

An order remains valid for the period determined by the judge. However, an order cannot be executed before the expiration of seven clear days following the service of a copy of the order on the Minister or a public servant designated by the Minister, service being required to be made in accordance with the rules prescribed by the Code of Penal Procedure (chapter C‐25.1) or in the manner ordered by the judge.

However, the judge may, at the request of the Minister or a public servant designated by the Minister, extend the period within which the order is to be complied with.

1997, c. 86, s. 4; 2002, c. 5, s. 9.

69.0.3. The Minister or a public servant designated by the Minister may object to the disclosure of any information or document in respect of which an order under section 69.0.2 has been made by certifying, orally or in writing, before the Chief Judge of the Court of Québec or before such other judge of that Court as the Chief Judge may designate to hear the application on the ground that

(a)  an agreement entered into under section 9 prohibits the disclosure of the information or document;

(b)  a privilege is attached by law to the information or document;

(c)  the information or document has been placed in a sealed package pursuant to law or an order of a court of competent jurisdiction; or

(d)  disclosure of the information or document would not, for any other reason, be in the public interest.

A judge who is to determine an objection may, if the judge considers it necessary to determine the objection, examine the information or document disclosure of which is applied for and shall grant the objection and order that disclosure of the information or document be refused where the judge is satisfied of any of the grounds mentioned in subparagraphs a to d of the first paragraph.

An appeal lies from a determination under the first paragraph to the Court of Appeal which shall be brought within 10 days from the date of the determination. The Court of Appeal may, however, grant such further time as it considers appropriate in the circumstances.

An application under the first or the third paragraph shall be heard in camera. The Minister or a public servant designated by the Minister is entitled, during hearings in first instance or in appeal, to make representations ex parte.

1997, c. 86, s. 4.

69.0.4. Where a member of the Sûreté du Québec or, where applicable, of a municipal police force is authorized to examine any information or document pursuant to section 69.0.2, the latter or a public servant of the Ministère du Revenu may make a copy thereof.

1997, c. 86, s. 4; 1998, c. 16, s. 277; 2002, c. 5, s. 10.

69.0.5. Information contained in a tax record may, for the purposes of an agreement made under section 17 of the Tobacco Tax Act (chapter I-2) or section 51 of the Fuel Tax Act (chapter T-1) between the Minister and a person referred to in either of those sections, be communicated, without the consent of the person concerned, to a person holding a collection officer’s permit issued under either of those Acts.

2002, c. 5, s. 11.

69.1. Information contained in a tax record may be communicated, without the consent of the person concerned, to the persons mentioned in the second paragraph and solely for the purposes provided for in that paragraph.

The following persons are entitled to such communication:

(a)  the Comptroller of Finance, in respect of the exercise of the powers referred to in sections 18 and 22 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  (subparagraph repealed);

(c)  the Auditor General, or a professional under contract with the Auditor General, in relation to audits and inquiries to be effected by the Auditor General in the exercise of his functions, and for the purposes of a report to be produced by the Auditor General;

(d)  the Minister of Finance, where the information is necessary for the evaluation and formulation of the fiscal policy of the Government and the carrying out of the functions referred to in sections 26 and 33 to 36 of the Financial Administration Act (chapter A-6.001), and to inform a person concerning the application of the fiscal policy in his or her respect;

(e)  a public body referred to in section 31.1.4 and an agent of that body, where the information is communicated for the purposes of the second paragraph of section 30.1 and sections 31 and 31.1.1;

(f)  the Minister of Natural Resources, Wildlife and Parks, in respect of information respecting operators within the meaning of the Mining Duties Act (chapter D-15) that is necessary for the carrying out of the said Act;

(g)  the Commission des normes du travail, in respect of the name and address of an employer referred to in the Act respecting labour standards (chapter N-1.1) and, where such an employer is a corporation, its juridical status and the names and addresses of its directors;

(h)  the Minister of Employment and Social Solidarity, in respect of the name and address of an employer referred to in the Act to foster the development of manpower training (chapter D-7.1), his total payroll, his eligible training expenditures within the meaning of the regulations of the Commission des partenaires du marché du travail made pursuant to that Act, his contribution to the Fonds national de formation de la main-d’oeuvre, the economic activity code assigned to him by the Minister, the number of returns pertaining to his employees sent to the Minister and the registration number assigned to him pursuant to the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45);

(i)  the Public Protector, in respect of interventions and investigations conducted under the Public Protector Act (chapter P-32);

(j)  the Minister of Employment and Social Solidarity, solely to the extent that the information is required to ascertain the eligibility of a person or a person’s family under a program or measure established under the Act respecting income support, employment assistance and social solidarity (chapter S-32.001), to determine the amount of benefits or advance payments, to identify circumstances not declared by a recipient under a program established under that Act, or to ascertain the place of residence and solvency of a person required to repay an amount under Chapter II of Title III of that Act;

(k)  the Institut de la statistique du Québec, solely to the extent that the information is necessary for the purposes of the Act respecting the Institut de la statistique du Québec (chapter I-13.011);

(l)  the Minister of Municipal Affairs, Sports and Recreation, in respect of the name and address of the person who operates, or has operated, a gas distribution, telecommunications or electric power system and who is subject to section 221 of the Act respecting municipal taxation (chapter F-2.1), and the amount of tax collected and of any arrears, refund or interest payable or credited;

(m)  the Régie de l’assurance maladie du Québec, to the extent that the information is necessary to verify whether a person is a resident or a temporary resident of Québec within the meaning of the Health Insurance Act (chapter A-29) and to the extent that the information is necessary to verify whether a person was required to register for the basic prescription drug insurance plan established by the Act respecting prescription drug insurance (chapter A-29.01);

(n)   the Régie des rentes du Québec, to the extent that the information

(1)   relates to the earnings and contributions of contributors and is required for the purposes of the Act respecting the Québec Pension Plan (chapter R-9);

(2)  is required for the keeping of a Record of Contributors within the meaning of the Act respecting the Québec Pension Plan;

(3)  is required to establish a person’s entitlement to benefits under the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9);

(4)  is required for the purposes of the allocation provided for in the second paragraph of section 31;

(o)   the Minister of Education, solely to the extent that the information is necessary to verify a person’s eligibility for financial assistance under the Act respecting financial assistance for education expenses (chapter A-13.3), to establish the amount of such financial assistance, to identify a situation not declared by a student in accordance with paragraph 1 of section 39 of that Act or to verify the address and income of a person who is required to repay an amount under that Act and, where applicable, the name, address and telephone number of his employer;

(p)  the Commission des transports du Québec, solely to the extent that the information is necessary for the purposes of paragraph 5 of section 9 of the Act respecting owners and operators of heavy vehicles (chapter P-30.3);

(q)  a minister or body responsible for rendering a decision or issuing an attestation, certificate, stamp or similar document for the purposes of a fiscal law and, where applicable, for revoking such a document, to the extent that the information relates directly to his or its functions;

(r)  the Régie de l’énergie, but only to the extent that the information relates to a corporation and is necessary for the application of a regulation concerning the rates and terms and conditions of payment of the annual duty in the petroleum products sector, adopted under section 112 of the Act respecting the Régie de l’énergie (chapter R-6.01);

(s)  the Lobbyists Commissioner, in respect of inquiries and inspections conducted or authorized by the Lobbyists Commissioner pursuant to the Lobbying Transparency and Ethics Act (chapter T-11.011);

(t)  the Société de l’assurance automobile du Québec, solely to the extent that the information is required for the administration of the International Registration Plan.

1985, c. 25, s. 174; 1993, c. 64, s. 213; 1993, c. 79, s. 44; 1994, c. 46, s. 13; 1995, c. 1, s. 213; 1995, c. 36, s. 14; 1995, c. 43, s. 50; 1995, c. 63, s. 277; 1995, c. 69, s. 22; 1996, c. 12, s. 18; 1996, c. 33, s. 4; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1997, c. 20, s. 14; 1997, c. 57, s. 43; 1997, c. 85, s. 775; 1997, c. 63, s. 119; 1997, c. 85, s. 355; 1997, c. 63, s. 119; 1997, c. 90, s. 14; 1998, c. 16, s. 278; 1998, c. 44, s. 48; 1998, c. 36, s. 182; 1999, c. 43, s. 15; 1999, c. 65, s. 41; 1999, c. 89, s. 53; 2000, c. 15, s. 135; 2001, c. 44, s. 30; 2002, c. 5, s. 12; 2002, c. 23, s. 73; 2002, c. 27, s. 33; 2002, c. 62, s. 9; 2003, c. 8, s. 6; 2003, c. 19, s. 250.

In subparagraph 3 of subparagraph n of the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

69.2. Information contained in a tax record may be communicated, without the consent of the person concerned, for the purposes of an agreement entered into under the second paragraph of section 9, except an agreement referred to in paragraph a.2 of section 69.0.1.

2002, c. 5, s. 13.

69.3. No person to whom the Minister communicates information under section 69.1 or 69.2 may, unless the person concerned consents thereto, use the information for any purpose or communicate it in any case other than those provided for in sections 69.4 to 69.7 and 69.9.

A person to whom the Minister communicates information under section 69.1 or 69.2 may communicate the information to a person to whom the information may be communicated in accordance with section 88.1 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).

2002, c. 5, s. 13.

69.4. The Régie des rentes du Québec may, in relation to a partition of earnings referred to in Division I.1 of Title IV of the Act respecting the Québec Pension Plan (chapter R-9) or an agreement entered into under section 211 or 215 or in accordance with section 213 of that Act, communicate, without the consent of the person concerned, information obtained from the Minister under subparagraph 1 or 2 of subparagraph n of the second paragraph of section 69.1.

Notwithstanding section 88 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Régie des rentes du Québec may communicate, without the consent of a person, any information relating to the person obtained by the Régie under subparagraph n of the second paragraph of section 69.1, to another person who is entitled to a benefit, where the information is necessary to ascertain the other person’s entitlement to a benefit under the Act respecting the Québec Pension Plan, the Act respecting family benefits (chapter P-19.1) or the Act respecting parental insurance (2001, chapter 9).

2002, c. 5, s. 13.

In the second paragraph, the following words are not in force:

“or the Act respecting parental insurance (2001, chapter 9)”.

These words will come into force on the date to be fixed by order of the Government (2002, c. 5, s. 39).

69.5. The Institut de la statistique du Québec may communicate, in accordance with section 28 of the Act respecting the Institut de la statistique du Québec (chapter I-13.011) and without the consent of the person concerned, information obtained from the Minister under subparagraph k of the second paragraph of section 69.1.

The Institut de la statistique du Québec may also communicate, without the consent of the person concerned, to a statistical body of another government, but solely for statistics, research or analysis purposes, information that the Institut has obtained from the Minister under subparagraph k of the second paragraph of section 69.1 in respect of that person and that pertains to the activities of an enterprise or establishment operated by the person.

2002, c. 5, s. 13.

69.5.1. The Société de l’assurance automobile du Québec may communicate, without the consent of the person concerned, to a jurisdiction having joined the International Registration Plan, to the mandatary or designated agent of such a jurisdiction and to any person responsible for the implementation of the Plan, for the administration of the Plan, information obtained from the Minister under subparagraph t of the second paragraph of section 69.1.

2002, c. 62, s. 10.

69.6. A person to whom information is communicated under section 69.1 or 69.2 may communicate, without the consent of the person concerned, information obtained from the Minister under that section to a person referred to in paragraph f of section 69.0.1 or subparagraph c, i or s of the second paragraph of section 69.1, solely for the purposes provided for in that paragraph.

2002, c. 5, s. 13; 2002, c. 23, s. 74.

69.7. Where a person to whom information is communicated under any of the subparagraphs of the second paragraph of section 69.1 or section 69.2 awards to another person, in relation to a purpose provided for in that paragraph or in the agreement entered into with the Minister, as the case may be, a contract involving the communication of information obtained from the Minister under that subparagraph or that section, the information may be communicated, without the consent of the person concerned, to that other person if the information is necessary for the performance of the contract; in such a case, that other person is bound by the obligations provided for in the third paragraph of section 69.0.0.17, with the necessary modifications.

A person to whom a contract is awarded in accordance with the first paragraph or any other person referred to in this paragraph may, if the person obtains prior authorization from the person to whom information is communicated under section 69.1 or 69.2 or from a person designated by the latter person, award to another person a contract that involves the communication of information originating from a tax record and obtained pursuant to the first paragraph, and the person may communicate that information to that other person if the information is necessary for the performance of the contract; in such a case, that other person is bound by the obligations provided for in the third paragraph of section 69.0.0.17, with the necessary modifications.

Except where the contract is awarded to a member of a professional order referred to in Schedule I to the Professional Code (chapter C-26) who is bound by professional secrecy, the contract must be made in writing and set out the obligations provided for in the third paragraph of section 69.0.0.17, with the necessary modifications.

2002, c. 5, s. 13.

69.8. No information contained in a tax record may be communicated under any of paragraphs a.1 to e of section 69.0.1, section 69.1, except subparagraphs a to e, i and s of the second paragraph, or section 69.2, except within the scope of a written agreement which specifies, among other things,

(a)  the nature of the information communicated and the purposes for which it is communicated;

(b)  the methods of communication used;

(c)  the means to be used and the security measures to be taken to preserve the confidentiality of the information communicated;

(d)  the intervals at which information is to be communicated;

(e)  the means chosen to inform the persons concerned;

(f)  the duration of the agreement.

An agreement referred to in the first paragraph must be submitted for an opinion to the Commission d’accès à l’information and comes into force on the favourable opinion of the Commission, or, in the absence of an opinion, on the sixtieth day after the Commission receives the agreement or any later date set out in the agreement.

Should the Commission give an unfavourable opinion, the Government may, on request, approve the agreement and fix the applicable conditions. Before approving the agreement, the Government shall publish it in the Gazette officielle du Québec together with any conditions it intends to fix as well as a notice that it may approve the agreement on the expiry of 30 days after the publication. The agreement comes into force on the day of its approval or any later date fixed by the Government or specified in the agreement.

This section applies notwithstanding sections 67.3, 67.4, 68, 68.1 and 70 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).

2002, c. 5, s. 13; 2002, c. 23, s. 75.

69.9. Notwithstanding paragraph 3 of section 171 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister, a person designated by the Minister to assist the Minister in his or her functions, or a public servant or employee of the Ministère du Revenu may not be summoned or testify in relation to information contained in a tax record or originating from a tax record, or file such information, except in the cases and subject to the strict conditions set out below:

(a)  criminal proceedings;

(b)  proceedings relating to the application of an Act of the Parliament of Canada or of another province that provides for the imposition or collection of a tax or a duty of that nature;

(c)  proceedings relating to the application of a fiscal law or of a law, chapter or program referred to in subparagraph b of the first paragraph of section 69.0.0.7 and to which the Deputy Minister is a party;

(d)  proceedings between a person whose interests as regards information that relates to the person are at stake, and a person to whom the information has been communicated in accordance with section 69.1 or 69.2;

(e)  an inquiry by a public inquiry commission established under the Act respecting public inquiry commissions (chapter C-37);

(f)  an appeal before the Commission de la fonction publique under the Public Service Act (chapter F-3.1.1), or a complaint or grievance relating to a disciplinary or administrative measure heard by the Commission des relations du travail established by the Labour Code (chapter C-27) or a grievance arbitrator, where a public servant or employee of the Ministère du Revenu or of a person referred to in section 69.1 or 69.2, or a former public servant or former employee of the department or of such a person is impleaded and information contained in a tax record is relevant to the proceeding;

(g)  proceedings relating to the execution of a contract referred to in this subdivision, where the information is needed by a party to assert his or her rights;

(h)  an inquiry of the Commission d’accès à l’information made under the Act respecting Access to documents held by public bodies and the Protection of personal information;

(i)  an application for review presented to the Commission d’accès à l’information under Division I of Chapter V of the Act respecting Access to documents held by public bodies and the Protection of personal information.

The first paragraph also applies to every person who has ceased to exercise the functions described in that paragraph and to every person to whom information contained in a tax record has been communicated for the performance of a contract or in accordance with section 69.1 or 69.2.

2002, c. 5, s. 13.

69.10. In the cases provided for in subparagraphs b to i of the first paragraph of section 69.9, where the Minister, the Deputy Minister or an assistant deputy minister or director general of the Ministère du Revenu is summoned, he or she may, instead of testifying or filing a document, designate a person having knowledge of the facts to testify or to file the document.

The summons must be served at least 30 days before the date of the hearing and specify the facts concerning which a testimony is required.

2002, c. 5, s. 13.

69.11. In the cases provided for in subparagraphs e to h of the first paragraph of section 69.9, the testimony relating to information contained in a tax record or originating from a tax record and, where applicable, the filing of documents containing such information shall be given or carried out in camera and shall be the subject of an order banning disclosure, publication or dissemination, except where each person to whom the information relates consents to the setting aside of those rules.

2002, c. 5, s. 13.

69.12. Article 323 of the Code of Penal Procedure (chapter C-25.1) does not apply in respect of the competent authority of the Ministère du Revenu or in respect of a public servant or employee of the Ministère du Revenu or of a person to whom information contained in a tax record has been communicated.

2002, c. 5, s. 13.

70. (Repealed).

1972, c. 22, s. 70; 1991, c. 67, s. 597; 2002, c. 5, s. 14.

§ 5 . — Collection and use of information

2002, c. 5, s. 15.

70.1. Notwithstanding section 65 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister shall, annually, inform the person in respect of whom the Minister collects information for the application of a fiscal law of

(a)  the types of use for which the information is intended;

(b)  the categories of persons who will have access to the information;

(c)  the obligation to provide the information;

(d)  the consequences for the person of refusing to provide information;

(e)  the rights of access and correction;

(f)  the possibility that comparisons, pairing or cross-matching of information files may be made within the scope of the application of a fiscal law;

(g)  the possibility that information could be transmitted to other persons in accordance with this Act.

The first paragraph does not apply to an act performed within the scope of an audit, investigation or inquiry under a fiscal law.

2002, c. 5, s. 15.

71. Every public body within the meaning of section 31.1.4, every body having the rights and privileges of a mandatary of the State and every municipal body must file with the Minister any information required by the Minister, where that information is necessary for the administration or enforcement of a fiscal law.

The first paragraph does not apply to nominative information of a medical nature or to information appearing on an electoral list. Moreover, the first paragraph does not apply to information held by the Institut de la statistique du Québec.

A municipal body includes

(a)  a municipality, a metropolitan community, the Commission de développement de la métropole, an intermunicipal board, an intermunicipal transit authority, an intermunicipal board of transport and the Kativik Regional Government;

(b)  any body declared by law to be the mandatary or agent of a municipality, and any body whose board of directors is formed in the majority of members of the council of at least one municipality, except the Union des municipalités du Québec and the Fédération québécoise des municipalités locales et régionales (FQM);

(c)  any body whose board of directors is formed of at least one elected municipal officer designated in that capacity and in respect of which a municipality or a metropolitan community adopts or approves the budget or contributes to more than half of the financing, except legal persons constituted under any of chapters 56, 61 and 69 of the statutes of 1994 and chapter 84 of the statutes of 1995;

(d)  a mixed enterprise company established in accordance with the Act respecting mixed enterprise companies in the municipal sector (chapter S-25.01).

This section applies notwithstanding sections 67.3, 67.4, 68, 68.1 and 70 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).

1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 1986, c. 95, s. 192; 1996, c. 33, s. 5; 1998, c. 16, s. 279; 1998, c. 44, s. 49; 2002, c. 5, s. 16.

71.0.1. For the purposes of section 71, an agreement may be made in order to specify, among other things, the elements provided in subparagraphs a to f of the first paragraph of section 69.8.

1996, c. 33, s. 6; 2002, c. 5, s. 17.

71.0.2. A request for an information file under section 71 may be made by the Minister or by a person specifically authorized by the Minister for such purpose.

1996, c. 33, s. 6.

71.0.3. The Minister shall prepare a utilization plan for every information file he intends to obtain under section 71 for the purposes of comparison, pairing or cross-matching, and shall submit it to the Commission d’accès à l’information for its opinion.

The utilization plan shall include a brief description of

(a)  the information file requested and its origin;

(b)  the purpose of requesting the file;

(c)  the planned use of the file;

(d)  the terms and conditions of exchange; and

(e)  the security measures, where applicable.

The Commission d’accès à l’information shall issue an opinion in regard to the plan within 30 days of receiving it.

Where the opinion of the Commission d’accès à l’information is not favourable, the plan may be submitted to the Government for approval and, if approved, it shall come into force on the day of its approval.

1996, c. 33, s. 6.

71.0.4. The utilization plan, together with the opinion of the Commission d’accès à l’information and, where applicable, the instrument evidencing the approval of the Government shall be tabled before the National Assembly within 30 days after the opinion or the approval, as the case may be, is issued or, if the Assembly is not sitting, within 30 days of resumption.

The utilization plan shall, in addition, be published in the Gazette officielle du Québec within 30 days of its tabling in the National Assembly.

1996, c. 33, s. 6.

71.0.5. Every element of a utilization plan is confidential where it is likely to disclose a method of investigation, a confidential source of information, a program or a plan of action intended to prevent, detect or repress violations of fiscal laws or to disclose information contained in a tax record.

1996, c. 33, s. 6; 2002, c. 5, s. 18.

71.0.6. The Minister shall submit to the National Assembly, for each fiscal year, a report of activities concerning the information files obtained under section 71 for purposes of comparisons, pairing or cross-matching. The report must contain an opinion of the Commission d’accès à l’information. The report and opinion shall be tabled in the National Assembly within 30 days of the opinion, or, if the Assembly is not in session, within 30 days of resumption.

A report mentioned in the first paragraph shall not contain information allowing a person other than a public body within the meaning of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1) that has provided an information file to the Minister in accordance with section 71 to be identified.

1996, c. 33, s. 6; 2002, c. 5, s. 19.

71.0.7. The Minister shall enter in a register

(a)  every contract referred to in section 69.0.0.17 awarded by the Minister;

(b)  every agreement made under any of sections 69.0.1, 69.1 and 69.2 or, if there is no such agreement, any communication of information files under any of those sections;

(c)  any request for an information file referred to in section 71.0.2.

A register must include, in particular,

(a)  the nature or type of information communicated;

(b)  the name of the persons who transmit information to the Minister;

(c)  the name of the persons with whom the Minister has entered into an agreement or made a contract and to whom information is transmitted;

(d)  the intended use of the information communicated;

(e)  the reasons justifying the communication of information.

1996, c. 33, s. 6; 1999, c. 65, s. 42; 2002, c. 5, s. 20.

71.0.8. (Repealed).

1996, c. 33, s. 6; 2002, c. 5, s. 21.

71.0.9. Every person who so requests shall be given access to the register referred to in section 71.0.7.

1996, c. 33, s. 6; 2002, c. 5, s. 22.

71.0.10. (Repealed).

1996, c. 33, s. 6; 2002, c. 5, s. 23.

71.0.11. The overall strategy of the Ministère du Revenu concerning the obtention, under section 71, of information files for purposes of comparison, pairing or cross-matching shall be included in the Additional Information and Estimates tabled annually in the National Assembly in accordance with section 45 of the Public Administration Act (chapter A-6.01).

1996, c. 33, s. 6; 1997, c. 14, s. 312; 1998, c. 16, s. 281; 2000, c. 8, s. 172.

71.1. (Repealed).

1990, c. 4, s. 595; 2002, c. 5, s. 23.

§ 6 . — Preservation and destruction

2002, c. 5, s. 24.

71.2. A document containing information originating from a tax record may be transferred to the Keeper of the Archives nationales du Québec in accordance with the Archives Act (chapter A-21.1).

However, the communication of information originating from a tax record or of a document containing such information shall continue to be given in accordance with the rules set out in this division, by the person designated, within the Ministère du Revenu, in accordance with section 8 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).

Where a request for information made under section 69.0.0.2 concerns documents held by the Keeper of the Archives nationales du Québec, the Keeper must, at the request of the person designated, within the Ministère du Revenu, in accordance with section 8 of the Act respecting Access to documents held by public bodies and the Protection of personal information, transmit to that person all the information or documents to which the request pertains so the person may give effect to the request.

1996, c. 33, s. 7; 2002, c. 5, s. 25.

71.3. A document containing information originating from a tax record that is transferred to the Keeper of the Archives nationales du Québec in accordance with the Archives Act (chapter A-21.1) shall continue to be governed by the rules provided for in this division until the expiry of the period specified in section 19 of that Act.

1996, c. 33, s. 7; 1998, c. 16, s. 282; 2002, c. 5, s. 25.

§ 7 . — Penal provisions

2002, c. 5, s. 26.

71.3.1. Every person referred to in section 69.0.0.6 who consults information contained in a tax record or gains access to the information without authorization or for any purpose other than those provided for in section 69.0.0.7, is guilty of an offence and is liable to a fine of not less than $200 and not more than $1,000, and, in the case of a second or subsequent offence, to a fine of not less than $1,000 and not more than $5,000.

2002, c. 5, s. 26.

71.3.2. Every person who communicates or uses information contained in a tax record or originating from such a record otherwise than in accordance with the provisions of this division, or who contravenes a provision of this division, other than a contravention referred to in section 71.3.1, is guilty of an offence and is liable to a fine of not less than $1,000 and not more than $10,000, and, in the case of a second or subsequent offence, to a fine of not less than $10,000 and not more than $20,000.

2002, c. 5, s. 26.

71.3.3. Where a person is guilty of an offence under this division, the director, officer or representative of the person who ordered or authorized the commission of the offence, or who consented to or acquiesced or participated in it, is a party to the offence and is liable to the penalty provided, whether or not the person who committed the offence has been prosecuted or found guilty.

2002, c. 5, s. 26.

§ 8 . — Final provisions

2002, c. 5, s. 26.

71.4. This division has precedence over the provisions of any general or special Act, even a subsequent Act, that would be contrary thereto, unless that Act expressly states that it applies notwithstanding this section.

1996, c. 33, s. 7; 1999, c. 65, s. 43; 2002, c. 5, s. 27.

71.5. Every agreement entered into under section 70 and not replaced, revoked or terminated on or before 14 May 2002 is deemed to have been entered into under paragraph e of section 69.0.1.

2002, c. 5, s. 28.

71.6. The functions of the Commission d’accès à l’information shall consist in

(a)  hearing, to the exclusion of every other court, an application for review that relates to a request for access made under this Act;

(b)  supervising the application of this division.

2002, c. 5, s. 28.

DIVISION IX PROCEDURE AND EVIDENCE

72. Penal or civil proceedings and actions instituted under a fiscal law, and any appeal brought pursuant to a fiscal law or under the Code of Penal Procedure (chapter C-25.1) or any fiscal law shall be instituted in the name of the Deputy Minister notwithstanding any provision inconsistent with this Act.

Subject to article 34 of the Code of Penal Procedure, no person may intervene in first instance or in appeal, or replace the Deputy Minister in any penal proceedings instituted in his name under a fiscal law.

1972, c. 22, s. 72; 1992, c. 61, s. 409.

72.1. Notwithstanding section 72, the Attorney General may, of his own motion and as if he were party to the proceedings, appeal from any judgment rendered on penal proceedings instituted under a fiscal law, or intervene in any appeal brought against such a judgment, where the appeal or the intervention concerns solely a question of law.

1992, c. 61, s. 409.

72.2. The Attorney General shall, before ordering the stay of penal proceedings instituted under a fiscal law, inform the Minister thereof who, where expedient, makes any comment he considers appropriate.

Where the stay of penal proceedings is ordered, any continuation of the proceedings is authorized by the Deputy Minister within six months of such stay of proceedings.

1992, c. 61, s. 409.

72.3. Sections 72.1 and 72.2 shall not operate to confer on the Attorney General the right to receive communication of information contained in a tax record, and no proceedings instituted by the Attorney General under either of those sections constitute proceedings referred to in subparagraph c of the first paragraph of section 69.9.

1992, c. 61, s. 409; 2001, c. 78, s. 8; 2002, c. 5, s. 29.

72.4. Where penal proceedings are instituted under a fiscal law, it is not necessary for the Deputy Minister to sign or attest the statement of offence or to prove his appointment or continuance in office.

The statement of offence shall be signed and issued by a public servant authorized by the Deputy Minister and proof of his quality, signature or authorization is not necessary, except where the defendant contests it and the judge considers it necessary to furnish such proof.

1992, c. 61, s. 409.

72.5. Where an offence against a fiscal law or a regulation made by the Government under a fiscal law has been committed, any person responsible for the enforcement of that Act may draw up an offence report.

1996, c. 31, s. 30; 2004, c. 4, s. 29.

72.5.1. For the purposes of the Code of Penal Procedure (chapter C-25.1), a person referred to in section 38 or 72.4 is a person responsible for the enforcement of a fiscal law.

2004, c. 4, s. 30.

72.6. A public servant of the Ministère du Revenu authorized by the Deputy Minister under section 72.4 may serve a statement of offence in accordance with article 21 of the Code of Penal Procedure (chapter C‐25.1).

1996, c. 31, s. 30.

73. The provisions of any fiscal law have precedence over the provisions of any other Act governing penal procedure or penal proceedings.

However, the provisions of the Code of Penal Procedure (chapter C-25.1) concerning offence reports shall apply to any offence report under a fiscal law which must be made in the form prescribed by the Minister.

1972, c. 22, s. 73; 1990, c. 4, s. 596; 1992, c. 61, s. 410.

74. An appeal may be brought from a judgment rendered in first instance on penal proceedings instituted under a fiscal law.

1972, c. 22, s. 74; 1978, c. 25, s. 15; 1990, c. 4, s. 597; 1999, c. 65, s. 44; 2001, c. 52, s. 16; 2004, c. 4, s. 31.

75. (Repealed).

1972, c. 22, s. 75; 1990, c. 4, s. 598.

76. (Repealed).

1972, c. 22, s. 76; 1990, c. 4, s. 599.

76.1. (Repealed).

1978, c. 25, s. 16; 1990, c. 4, s. 599.

77. The Deputy Minister shall be sufficiently designated by his official title, without mentioning his name, and any proceedings in which he is designated by name may be continued by his successor without continuance of suit or change in designation.

The Deputy Minister shall be represented, for all purposes, by the advocate appearing in his name and the latter need not prove his quality to act in the name of the Deputy Minister.

1972, c. 22, s. 77; 1990, c. 4, s. 600; 1992, c. 61, s. 411.

78. The penal proceedings contemplated by any fiscal law shall be prescribed by five years from the date on which the offence was committed.

However, penal proceedings for an offence under section 62, 62.0.1 or 62.1 shall be prescribed eight years from the date on which the offence is committed.

1972, c. 22, s. 78; 1978, c. 25, s. 17; 1982, c. 38, s. 28; 1996, c. 31, s. 31; 1999, c. 65, s. 45; 2001, c. 52, s. 17.

78.1. Where a public servant authorized under section 72.4 ascertains that an offence has been committed against one of the provisions of section 14.1 or 14.2 of the Tobacco Tax Act (chapter I‐2) or of section 42, 42.1, 43, 43.1, 43.2 or 45 of the Fuel Tax Act (chapter T‐1) by the owner, lessee or charterer of a vehicle who has no residence or establishment in Québec, the statement of offence may be served while the offence is being committed by handing over a duplicate copy to such person.

The statement of offence may also be served by handing over a duplicate copy to any person who, while the offence is being committed, has custody or control of the vehicle.

1993, c. 79, s. 45; 1997, c. 3, s. 97; 1997, c. 14, s. 312.

78.2. Where a public servant has served a statement of offence to a person referred to in the second paragraph of section 78.1, a notice informing the person who committed the offence of the service of the statement must be sent to him by registered mail, to the residence or establishment of the addressee or, in the case of a corporation, to its head office, one of its establishments or the establishment of one of its agents.

A notice sent in accordance with the first paragraph shall not have the effect of extending, restricting or altering any time limit prescribed by a fiscal law or by the Code of Penal Procedure (chapter C‐25.1) for the carrying out of a thing or for the filing of any document or proceeding prescribed by such a law.

1993, c. 79, s. 45; 1997, c. 3, s. 98; 1997, c. 14, s. 312; 1998, c. 16, s. 299.

79. Where a fiscal law or a regulation thereunder provides for the sending by mail of a request for information, of a notice or of a formal demand, an affidavit taken by a public servant of the Ministère du Revenu who had knowledge of the facts shall constitute proof, in the absence of proof to the contrary, that such provision of the law or regulation was complied with, provided that the certificate issued for the sending of the document by registered mail, or the portion thereof that is relevant to the particular case, and a true copy of the request, notice or demand are attached to the affidavit.

1972, c. 22, s. 79; 1975, c. 83, s. 84; 1977, c. 5, s. 14; 1997, c. 3, s. 99; 1998, c. 16, s. 299.

80. (1)  Where a fiscal law or a regulation made under such a law provides for personal service of a document, service may be made by leaving the original of the document with the person for whom it is intended by a public servant of the Ministère du Revenu or by a bailiff. Such service may be made by handing the original of the document to him in person, wherever he may be, or it may be made at his domicile, by leaving the original at his domicile or residence, with a reasonable person residing therein.

Where the service is made by a public servant, he shall prepare an affidavit attesting:

(a)  that the document concerned has been served;

(b)  the date, place and name of the person upon whom service has been made.

That affidavit shall be accepted, in the absence of proof to the contrary, as proof of personal service of the document.

Where service is made by a bailiff, the certificate of service of the bailiff must be accepted, in the absence of proof to the contrary, as proof of personal service of the document.

(2)  Where a fiscal law or a regulation made under such a law provides for the service or sending of a document by registered mail, such service or sending may also be made by certified mail or in the manner provided in subsection 1.

1972, c. 22, s. 80; 1977, c. 5, s. 14; 1978, c. 25, s. 18; 1997, c. 3, s. 100; 1997, c. 14, s. 312; 1998, c. 16, s. 283; 1999, c. 83, s. 334.

81. When a fiscal law or a regulation made under such law obliges a person to file a return, application, statement, answer or certificate, an affidavit of a public servant of the Ministère du Revenu attesting that he is entrusted with the appropriate registers and that after making a careful examination of it,

(a)  he was unable to ascertain that the document in question was filed by the said person, shall be proof, in the absence of proof to the contrary, that no such document has been filed by such person; or

(b)  he has ascertained that the document in question was filed on a designated day, shall be proof, in the absence of proof to the contrary, that such document was filed on the date indicated and not previously.

1972, c. 22, s. 81; 1977, c. 5, s. 14; 1991, c. 67, s. 598; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 1998, c. 16, s. 284.

82. An affidavit of a public servant of the Ministère attesting that he is entrusted with the proper registers and that a document annexed to the affidavit is a document or true copy of a document, or a print-out, made by or on behalf of the Minister or any other person exercising the powers of the Minister, or by or on behalf of a person subject to a fiscal law, or an exact reconstitution of such a document reproduced in conformity with section 8.2, shall be proof, in the absence of proof to the contrary, of the nature and content of the document and must be allowed as proof and have the same probative force as the original document if its accuracy has been proved in the ordinary manner.

1972, c. 22, s. 82; 1977, c. 5, s. 14; 1993, c. 79, s. 46; 1997, c. 3, s. 104; 1997, c. 14, s. 312; 2000, c. 5, s. 297.

83. An affidavit of a public servant of the Ministère du Revenu attesting that the public servant is entrusted with the appropriate registers, that the public servant is familiar with the operation of the Ministère du Revenu and that an examination of the registers shows that a notice of assessment for a particular taxation year or other period or a notice of determination was sent to a taxpayer or other person subject to a fiscal law, on a designated day, in accordance with a fiscal law, and that after making a careful examination of the registers and having made a search therein, the public servant was unable to ascertain that a notice of objection or appeal respecting the assessment or determination or a request referred to in section 1079.14 of the Taxation Act (chapter I-3), as the case may be, was received within the time allowed therefor, shall be proof, in the absence of proof to the contrary, of the statements contained therein.

1972, c. 22, s. 83; 1977, c. 5, s. 14; 1990, c. 59, s. 371; 1997, c. 3, s. 101; 1997, c. 14, s. 312; 1998, c. 16, s. 285; 2004, c. 4, s. 32.

84. When proof is furnished under sections 79 to 83 by an affidavit of a public servant of the Ministère du Revenu, it shall not be necessary to prove his signature or status as a public servant. Nor shall it be necessary to prove the signature or the official capacity of the person before whom the affidavit was sworn.

In any affidavit or other similar document signed by a public servant of the Ministère du Revenu under a fiscal law or in the course of proceedings respecting a fiscal matter, the address of the office of the Ministère being the usual place of work of the signatory is a sufficient indication of his address.

1972, c. 22, s. 84; 1977, c. 5, s. 14; 1978, c. 25, s. 19; 1997, c. 14, s. 312; 1998, c. 16, s. 299.

85. Judicial notice shall be taken of all orders and regulations made under a fiscal law without the necessity of pleading or proving their existence or content.

1972, c. 22, s. 85.

86. Every document made out under a fiscal law and bearing the name in writing of the Minister, Deputy Minister or a public servant authorized by regulation is deemed a document signed, made and issued by the Minister, Deputy Minister or public servant unless it has been set aside by the Minister or any person acting on his behalf.

The same is true of a notice of assessment or a notice attesting that no duty is payable, if it bears an inscription of the official title of the Deputy Minister.

1972, c. 22, s. 86; 1982, c. 38, s. 29; 1997, c. 14, s. 312.

86.1. Every document made out under a fiscal law and that is issued and transmitted to a partnership, in the name it has declared, is deemed, where it concerns the obligations of a person in relation to the deduction at source provided for in section 1015 of the Taxation Act (chapter I-3) or where it concerns the obligations of a person as an employer, to be issued in the name of the members of the partnership acting under the name declared by the partnership, and to be transmitted to each member.

2000, c. 39, s. 265.

87. The date of sending of any notice of assessment, notice attesting that no duty is payable or decision of the Minister under section 93.1.6 is presumed to be the date of that notice or decision.

Where a person to whom a notice of assessment was directed has not received the notice, the person may apply to a judge of the Court of Québec in order that this failure be remedied, and, if the judge is satisfied, by evidence that the judge considers to be conclusive, that the notice of assessment was not received by the person to whom it was directed and that the person has thus suffered prejudice which is otherwise irreparable, the judge shall order the Minister to serve a certified copy of the notice upon that person.

Such assessment is then deemed to have been made on the original date of the notice, but the delays provided by the fiscal laws in respect of the date of a notice of assessment or of the mailing of such a notice begin to run from the date of the service contemplated in the second paragraph.

1972, c. 22, s. 87 (part); 1978, c. 25, s. 20; 1991, c. 67, s. 599; 1996, c. 31, s. 32; 1997, c. 85, s. 356; 1998, c. 16, s. 286; 2004, c. 4, s. 33.

88. When a notice of assessment has been sent by the Minister, as required by a fiscal law, the assessment is deemed to have been made on the day of sending of the notice of assessment.

1972, c. 22, s. 88; 2004, c. 4, s. 34.

89. Any form or information to be furnished on a form described as a prescribed form or prescribed information is deemed to be a form or information prescribed by order of the Minister under a fiscal law, except if it is set aside by the Minister or a person authorized by him.

1972, c. 22, s. 89; 1991, c. 7, s. 6; 1996, c. 31, s. 33.

90. In any prosecution respecting an offence against a fiscal law, the filing of a return, application, certificate, statement or answer prescribed by a fiscal law or a regulation made under such a law, which was filed with or furnished to the Minister by the person accused of the offence or on his behalf or which was made or signed by that person or on his behalf, shall be accepted as proof, in the absence of proof to the contrary, that the document was filed or furnished by that person or on his behalf or was made or signed by him or on his behalf.

1972, c. 22, s. 90; 1991, c. 67, s. 600; 1997, c. 3, s. 104; 1997, c. 14, s. 311.

91. In any proceedings in appeal under a fiscal law, the filing of a return, application, certificate, statement or answer required by such law or a regulation made under such law, filed or sent by a person or in his name, or made or signed by him or in his name, shall be accepted as proof, in the absence of proof to the contrary, that such return, application, certificate, statement or answer was filed or sent by such person or in his name, or made or signed by him or in his name.

1972, c. 22, s. 91; 1991, c. 67, s. 600; 1997, c. 3, s. 104.

91.1. Sections 82, 90 and 91 apply to every document that reproduces the data of any document or information filed with the Minister by way of electronic filing or of a computer-generated medium in accordance with section 37.1.

An affidavit of a public servant of the Ministère du Revenu, attesting that the public servant is entrusted with the registers concerned and that the document is an accurate reproduction of all the data of any document or information filed with the Minister, shall be annexed to that document.

1995, c. 1, s. 214; 1997, c. 14, s. 312; 1998, c. 16, s. 287.

92. In any prosecution respecting an offence against a fiscal law, an affidavit of a public servant of the Ministère du Revenu attesting that he is entrusted with the registers concerned and that consultation of such registers reveals that the Minister has not received an amount required by a fiscal law to be paid or remitted to the Minister as duties, interest or penalties for a determined period, shall be accepted as proof, in the absence of proof to the contrary, of such statements.

1972, c. 22, s. 92; 1977, c. 5, s. 14; 1991, c. 67, s. 600; 1997, c. 3, s. 104.

93. Every person having a recourse against the Government arising out of the application of a fiscal law shall direct it against the Deputy Minister.

In addition, any proceeding to which the Deputy Minister is a party shall be served upon the Deputy Minister at the Montréal or Québec office of the legal department of the Ministère du Revenu, by leaving a copy of the proceeding with a person in charge of that office.

The return of service must mention the name of the person with whom the copy of the proceeding was left.

1972, c. 22, s. 93; 1977, c. 5, s. 14; 1982, c. 56, s. 34; 1997, c. 85, s. 357; 1998, c. 16, s. 288; 2004, c. 4, s. 35.

93.1. In any civil proceeding under a fiscal law, the party who is first to wish to produce an expert witness must give notice thereof to the other parties at least 30 days before the date of the hearing. Any party wishing to produce counter-evidence by the testimony of an expert must give notice thereof to the other parties at least 15 days before the date of the hearing.

No expert may be heard at the hearing unless a written report has been filed at the office of the court and served upon the parties with the notice.

1978, c. 25, s. 21; 2004, c. 4, s. 36.

CHAPTER III.1 OBJECTION TO AN ASSESSMENT

1997, c. 85, s. 358.

93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.

In the case of an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment under the Taxation Act (chapter I-3), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to self-employed earnings under the Act respecting the Québec Pension Plan (chapter R-9) or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.

1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37.

93.1.1.1. Notwithstanding section 93.1.1, where the Minister makes a determination under section 1007.1 of the Taxation Act (chapter I-3) in respect of a fiscal period of a partnership, an objection in respect of the determination may be made only by one member of the partnership, and that member must be either

(a)  designated for that purpose in the information return filed under section 1086R23.1 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1) for the fiscal period; or

(b)  otherwise expressly authorized by the partnership to so act.

2000, c. 5, s. 298.

93.1.2. A person who objects to an assessment described in the second paragraph shall specify in the notice of objection the issue in dispute, the amount in dispute for each issue and the grounds for objection and shall provide all the relevant facts.

An assessment to which the first paragraph refers is

(a)  an assessment under the Taxation Act (chapter I‐3) in respect of a person who is a large corporation;

(b)  an assessment relating to amounts payable pursuant to the Act respecting the Québec sales tax (chapter T‐0.1) in respect of

i.  a specified financial institution within the meaning of section 1 of that Act; and

ii.  a person, other than a charity during the period in dispute, whose threshold amount determined in accordance with section 462 of that Act exceeds $6,000,000 for both the fiscal year that includes the period in dispute and the person’s preceding fiscal year.

However, where the notice of objection does not include the information required, the Minister may accept the objection if the person provides the Minister with the information in writing within 60 days of the Minister’s request.

1997, c. 85, s. 358; 2001, c. 52, s. 19.

93.1.3. Where a person has not objected to an assessment within the time specified in section 93.1.1 and not more than one year has elapsed after the expiry of that time, the person may apply in writing to the Minister for an extension, setting out the reasons why the notice of objection was not notified within the specified time.

1997, c. 85, s. 358; 1997, c. 86, s. 5.

93.1.4. The Minister shall, with dispatch, consider every application filed with the Minister under section 93.1.3, grant or refuse the application and notify the person of the decision.

The application shall be granted if the person demonstrates that it was impossible in fact for that person to act and that the application was filed as soon as circumstances permitted.

The time for notifying the notice of objection may not be extended beyond the thirtieth day after the day of mailing of the Minister’s decision.

1997, c. 85, s. 358; 1997, c. 86, s. 6.

93.1.5. A person may, within 90 days after the day of mailing of the Minister’s decision under section 93.1.4, apply to a judge of the Court of Québec for a review of the decision.

The judge shall grant the application if, in the judge’s opinion, the person meets the conditions set out in sections 93.1.3 and 93.1.4, and the judge’s decision is a final judgment of the Court of Québec within the meaning of the Code of Civil Procedure (chapter C‐25).

1997, c. 85, s. 358.

93.1.6. On receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and vacate, confirm or vary the assessment or make a reassessment, and send the Minister’s decision to the person by mail.

1997, c. 85, s. 358.

93.1.7. Section 93.1.1 does not apply in respect of a reassessment under section 93.1.6 or in respect of an assessment issued in consequence of a waiver filed under subparagraph b of the second paragraph of section 14.0.0.1 or 14.5 or paragraph b of section 25.1 or a waiver filed under subparagraph ii of paragraph b of subsection 2 of section 1010 of the Taxation Act (chapter I-3), unless the waiver was filed within the period during which the Minister may make an assessment or reassessment under the first paragraph of section 14.0.0.1 or 14.5 or under section 25, or under any of paragraphs a, a.0.1 and a.1 of subsection 2 of that section 1010, as the case may be.

1997, c. 85, s. 358; 2002, c. 46, s. 23.

93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I‐3), except in respect of amounts to which those provisions apply.

Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.

However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.

1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264.

93.1.9. A reassessment made by the Minister under section 93.1.6 is not invalid by reason only of its not having been made within the period during which the Minister may reassess under section 25 or under any of paragraphs a, a.0.1 and a.1 of subsection 2 of section 1010 of the Taxation Act (chapter I‐3), as the case may be.

1997, c. 85, s. 358.

CHAPTER III.2 APPEALS TO THE COURT OF QUÉBEC AND THE COURT OF APPEAL

1997, c. 85, s. 358.

93.1.10. Where a person has notified a notice of objection under section 93.1.1, the person may appeal to the Court of Québec sitting for the district in which the person resides or for the district of Québec or of Montréal, according to the district in which the assessment would be appealable under article 30 of the Code of Civil Procedure (chapter C‐25) if it were an appeal to the Court of Appeal, to have the assessment vacated or varied after either

(a)  the Minister has confirmed the assessment or reassessed; or

(b)  90 days have elapsed in the case of an objection referred to in section 12.0.3, or 180 days have elapsed in the other cases, following notification of the notice of objection and no decision has been sent by the Minister by mail.

A person who has objected to an assessment referred to in the second paragraph of section 93.1.2 may appeal only in respect of the issues specified in the notice of objection.

1997, c. 85, s. 358; 2000, c. 36, s. 10.

93.1.11. Section 93.1.10 does not apply in respect of an assessment issued in consequence of a waiver filed under subparagraph b of the second paragraph of section 14.0.0.1 or 14.5 or paragraph b of section 25.1 or a waiver filed under subparagraph ii of paragraph b of subsection 2 of section 1010 of the Taxation Act (chapter I-3), unless the waiver was filed within the period during which the Minister may make an assessment or reassessment under the first paragraph of section 14.0.0.1 or 14.5 or under section 25, or under any of paragraphs a, a.0.1 and a.1 of subsection 2 of that section 1010, as the case may be.

1997, c. 85, s. 358; 2002, c. 46, s. 24.

93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I‐3), except in respect of amounts to which those provisions apply.

Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.

However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.

1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265.

93.1.13. No appeal under section 93.1.10 may be instituted after the expiry of 90 days following the day on which a decision under section 93.1.6 was mailed to the person.

However, where the time specified in the first paragraph has expired and not more than one year has elapsed since the day of mailing of the decision referred to in section 93.1.6, a person may apply to a judge of the Court of Québec for an extension of the time limited by the first paragraph for appealing which may not go beyond the fifteenth day following the date of the judgment granting such extension.

The application shall be granted if the person demonstrates that it was impossible in fact for that person to act and that the application was filed as soon as circumstances permitted.

The decision of the judge is a final judgment of the Court of Québec within the meaning of the Code of Civil Procedure (chapter C‐25).

1997, c. 85, s. 358; 2001, c. 52, s. 20.

93.1.14. An assessment shall not be vacated or varied on appeal by reason only of any irregularity, omission, informality in the notice of assessment or error on the part of any person in the observance of any non-peremptory provision of a fiscal law.

1997, c. 85, s. 358.

93.1.15. An appeal may be brought before the Court of Québec from any decision of the Minister rendered under the Taxation Act (chapter I‐3) or a regulation under that Act,

(a)  refusing registration as a charitable organization, private foundation, public foundation or Canadian amateur athletic association, or giving notice that the Minister intends to revoke such registration;

(b)  designating or refusing to designate a registered charity pursuant to section 985.4.3 of that Act;

(c)  refusing registration of a home ownership savings plan or revoking the registration of any such plan;

(d)  refusing registration, for the purposes of Part I of that Act, of an education savings plan; or

(e)  sending notice under section 898.1 of that Act to the promoter of an education savings plan that the Minister proposes to revoke the registration of the plan.

The appeal must be brought within 90 days from the decision of the Minister.

For the purposes of the first paragraph, “charitable organization”, “private foundation” and “public foundation” have the meaning assigned by section 985.1 of the Taxation Act.

1997, c. 85, s. 358; 2000, c. 5, s. 301.

93.1.15.1. Notwithstanding subparagraph a or b of the first paragraph of section 93.1.15 and section 93.1.23, no appeal may be brought from a decision refusing registration as a charitable organization or refusing to designate a registered charity, within the meaning of section 1 of the Taxation Act (chapter I-3) or from a decision revoking such a registration where the applicant or the charity is the subject of a certificate referred to in subsection 3 of section 168 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

2003, c. 2, s. 301.

93.1.15.2. An appeal may be brought before the Court of Québec from the determination of the fair market value of a property disposed of by a taxpayer, where the fair market value has been confirmed or redetermined by the Minister of the Environment under section 710.2.4 or 752.0.10.4.0.4 of the Taxation Act (chapter I-3).

The appeal must be brought within 90 days after the day on which the Minister of the Environment has issued, under section 710.2.5 or 752.0.10.4.0.5 of the Taxation Act, the certificate confirming or redetermining the fair market value of the property.

2003, c. 2, s. 301.

93.1.16. For the purposes of section 93.1.15, the Minister is deemed to have refused an application for registration or an application for designation made under section 985.4.3 of the Taxation Act (chapter I‐3), if the Minister has not disposed of the application within 180 days after the day of mailing of the application.

1997, c. 85, s. 358.

93.1.17. An appeal before the Court of Québec is brought by means of a motion in accordance with the ordinary procedure governing actions and applications in civil matters.

In force: 2004-07-14

Two or more assessments may be the subject of a single appeal. However, two or more persons appealing assessments may not join in the same appeal.

1997, c. 85, s. 358; 1998, c. 16, s. 299; 2004, c. 4, s. 38.

93.1.18. Upon the filing of the motion, the person shall pay to the clerk of the Court an amount of $90, which shall be repaid to the person if the person’s appeal is wholly or partly successful.

In no case may the Court compel an individual to pay any additional costs.

1997, c. 85, s. 358.

93.1.19. Unless otherwise provided in this chapter, the appeal and the hearing thereof shall be subject to the procedure governing actions and applications before the Court of Québec.

1997, c. 85, s. 358; 2004, c. 4, s. 40.

93.1.19.1. No case may be inscribed for judgment by default against the Deputy Minister before the lapse of 30 days after the expiry of the time fixed to appear.

2004, c. 4, s. 41.

93.1.19.2. Notice of inscription for judgment or for proof and hearing must be given to the Deputy Minister, when in default for failure to appear or to plead, at least 15 days prior to the date when such inscription is to be proceeded upon.

2004, c. 4, s. 41.

93.1.19.3. The Deputy Minister shall file a written defence and serve it within 60 days of the date indicated in the notice to the defendant provided for in article 119 of the Code of Civil Procedure (chapter C-25) accompanying the motion for appeal, unless the parties agreed, before the date indicated in the notice, on another time limit.

2004, c. 4, s. 41.

93.1.19.4. A party may conduct an examination on discovery, before or after the filing of the defence, regardless of the amount in dispute.

A party must fulfill any undertakings made during an examination at least 30 days before the date of the hearing. If the party fails to fulfill such undertakings, the court may make any order it considers appropriate.

2004, c. 4, s. 41.

93.1.20. The appeal may be heard in camera if the person establishes to the satisfaction of the Court that the circumstances of the case justify in camera proceedings.

1997, c. 85, s. 358.

93.1.21. The Court may dismiss the appeal or vacate the assessment, vary it or refer it to the Minister for reconsideration and reassessment.

Where the Court decides an appeal brought by a person concerning an assessment or determination in respect of which recovery measures have been suspended pursuant to sections 12.0.2 and 12.0.3, or where there has been a withdrawal or dismissal without trial of the appeal, the Court may, on the application of the Minister, order the person to pay to the Minister an amount not exceeding 10% of any part of the amount in dispute in respect of which the Court considers the appeal was not reasonably founded, where the Court is of the opinion that one of the reasons for which the appeal was brought or continued was to postpone the payment of an amount payable under such an assessment or determination.

1997, c. 85, s. 358; 2000, c. 36, s. 11.

93.1.21.1. In the course of an appeal brought under section 93.1.15.2, the Court may confirm or vary the amount determined to be the fair market value of a property. The amount determined by the Court is deemed to be the fair market value of the property determined by the Minister of the Environment.

2003, c. 2, s. 302.

93.1.22. The clerk of the Court shall, within eight days from the decision on the appeal, send a copy of it, by registered mail, to the Minister and the person.

A decision of the Court on an appeal is a final judgment of the Court of Québec within the meaning of the Code of Civil Procedure (chapter C‐25).

1997, c. 85, s. 358; 1998, c. 16, s. 299.

93.1.23. A final judgment of the Court of Québec rendered under this chapter is appealable.

The appeal shall be brought, heard and decided in accordance with the rules of the Code of Civil Procedure (chapter C-25), unless otherwise provided in this chapter.

Where, upon an appeal brought by the Deputy Minister otherwise than by means of an incidental appeal, the amount of tax in controversy is not more than $2,000, the Court of Appeal, when deciding the appeal, shall grant to the respondent the reasonable and justified expenses incurred by the respondent in respect of that appeal.

1997, c. 85, s. 358; 2004, c. 4, s. 42.

93.1.24. An appeal or a summary appeal shall not prevent the recovery of the duties, interest and penalties that are the object of the appeal, subject to sections 12.0.2 and 12.0.3.

Payment of the amounts contested under this chapter is deemed made under protest.

1997, c. 85, s. 358; 2000, c. 36, s. 12.

93.1.25. The fee payable under section 93.1.18 shall be paid into the Consolidated Revenue Fund and reimbursed out of such fund, when required under this chapter.

The same rule applies to the expenses referred to in section 93.1.23.

1997, c. 85, s. 358; 2004, c. 4, s. 43.

CHAPTER IV SUMMARY APPEAL

1983, c. 47, s. 2.

DIVISION I APPLICATION AND JURISDICTION

1983, c. 47, s. 2.

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I‐3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R‐20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to foster the development of manpower training (chapter D-7.1), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);

(m)  an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21.

93.2.1. A summary appeal is brought in the chief place either of the district in which the individual resides or of the district of Montréal or Québec.

Notwithstanding the foregoing, an individual residing in the Îles-de-la-Madeleine archipelago, as described in subparagraph b of paragraph 9 of section 9 of the Territorial Division Act (chapter D-11), may bring a summary appeal at the court house in Havre-Aubert.

1987, c. 81, s. 1.

93.3. (Repealed).

1983, c. 47, s. 2; 1987, c. 81, s. 2.

93.4. The jurisdiction of the court extends to the interest and penalties incidental to the object of a summary appeal even if the total amount exceeds, owing to the interest and penalties, the amount described in this division in respect of the object of the appeal.

1983, c. 47, s. 2.

93.5. (Repealed).

1983, c. 47, s. 2; 1987, c. 81, s. 3; 1991, c. 67, s. 602.

93.6. No individual may, to avail himself of this chapter, divide, directly or indirectly, the object of a right of action into so many objects that may give rise to summary appeal.

The first paragraph does not prevent any voluntary limitation of the object of a right of action so that it may give rise to summary appeal.

1983, c. 47, s. 2.

93.7. Where a summary appeal and another action before the Court of Québec have wholly or partly the same object or relate to the same year, the summary appeal lapses, as does any proceeding or judgment relating thereto.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1997, c. 3, s. 102.

93.8. Where a summary appeal pending before the Small Claims Division of the Court of Québec may be the object of another action before the Court of Québec, the parties may, before the hearing, file a consent in the office of the Small Claims Division so that the record may be entered on the roll of the Court of Québec and continued in accordance with the procedure provided in Chapter III.2.

The same rule applies, with the necessary modifications, to allow any action pending before the Court of Québec to be continued before the Small Claims Division.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 8; 1995, c. 63, s. 279; 1997, c. 85, s. 361.

93.9. Upon a motion filed before the hearing with a judge of the Court of Québec by one of the parties, a summary appeal may be entered on the roll of the Court of Québec to be continued in accordance with the procedure provided in Chapter III.2.

Notwithstanding section 93.18, every party to the motion may be represented by an advocate.

The motion is admissible, in regard to the Deputy Minister, only to the extent that the summary appeal could be brought by several persons concerned with the same series of transactions or events or if it bears on questions of fact or of law likely to affect any current or possible assessment, decision, determination or allocation.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 9; 1997, c. 85, s. 361.

93.10. (Repealed).

1983, c. 47, s. 2; 1987, c. 81, s. 4.

DIVISION II PROCEDURE

1983, c. 47, s. 2.

93.11. An individual having objected to an assessment, decision or determination within the time limit prescribed by a fiscal law may bring a summary appeal within the time limit prescribed by the said law for appeal before the Court of Québec.

In the case of an allocation of payment, the individual may bring a summary appeal within the four years following the date of the allocation.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 2000, c. 39, s. 266.

93.12. Where the time to bring a summary appeal has expired and not more than one year has elapsed after the first day on which such an appeal could have been brought, an individual may apply to a judge of the Court of Québec for an extension; the time to bring an appeal may not be extended beyond the 15th day following the date of the judgment granting such extension.

The application shall be granted if the individual demonstrates that it was in fact impossible for him to act and that the application was filed as soon as circumstances permitted.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1995, c. 36, s. 15.

93.13. A summary appeal is exercised by means of the form prescribed to that effect, in which the individual shall set out the reasons for his application and all the relevant facts and which he shall file with or send by registered mail to the office of the Small Claims Division of the Court of Québec together with $35 to cover costs.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1992, c. 31, s. 18; 1998, c. 16, s. 299.

93.14. Upon receipt of a summary appeal, the clerk shall immediately send two copies thereof to the Minister who shall then send to him without delay a copy of the notice of assessment, of the notice of objection and of the notification, and a copy of any other necessary document.

1983, c. 47, s. 2.

93.15. If the court or a judge of the Court of Québec finds that the individual could not avail himself of this chapter, it or he shall order that the record be entered on the roll of the Court of Québec so that it may be continued in accordance with the procedure provided in Chapter III.2.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 10; 1997, c. 85, s. 361.

93.16. (Repealed).

1983, c. 47, s. 2; 1987, c. 81, s. 5.

93.16.1. The clerk may, at the request of a party, summon the witnesses whom the party indicates.

The parties and witnesses may be summoned by a writ of subpoena served by registered mail, with an acknowledgement of receipt or a notice of delivery.

1987, c. 81, s. 6; 1998, c. 16, s. 299.

93.17. A summary appeal may be heard in camera if it is established to the satisfaction of the Court that the circumstances of the case justify in camera proceedings.

1983, c. 47, s. 2; 1986, c. 19, s. 211; 1998, c. 16, s. 289.

93.18. Notwithstanding section 34 of the Charter of human rights and freedoms (chapter C‐12), an individual may neither be represented nor be assisted by a third person and the Deputy Minister may be represented only by a public servant who is not an advocate.

If the individual cannot act personally, the summary appeal is ex officio entered on the roll of the Court of Québec to be continued in accordance with the procedure provided in Chapter III.2.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 11; 1997, c. 85, s. 361.

93.19. (Repealed).

1983, c. 47, s. 2; 1998, c. 16, s. 290.

93.20. (Repealed).

1983, c. 47, s. 2; 1987, c. 81, s. 7.

93.21. (Repealed).

1983, c. 47, s. 2; 1987, c. 81, s. 7.

DIVISION III HEARING

1987, c. 81, s. 8.

93.22. In all cases where a hearing is necessary, the clerk, as far as it is possible for him to do so, orders that the hearing be held on a date and at a time when the parties and their witnesses can be present without unduly disrupting their regular occupations.

1987, c. 81, s. 8.

93.23. At the time fixed for the hearing, the clerk calls the case and ascertains whether the parties are present or absent, and the judge renders judgment according to the proof made.

1987, c. 81, s. 8.

93.24. The judge must follow the rules of evidence and summarily instruct the parties thereon; he proceeds according to the procedure which seems best to him.

1987, c. 81, s. 8.

93.25. Each party states his allegations and presents his witnesses.

1987, c. 81, s. 8.

93.26. The judge, who himself examines and cross-examines, gives equitable and impartial assistance to each party so as to render effective the substantive law and to ensure that it is carried out.

1987, c. 81, s. 8.

93.27. The judge may, of his own motion, if of opinion that the ends of justice will be better attained, order that any fact relating to the case be investigated and determined by experts whom he designates.

The procedure applicable to the experts is that determined by the judge.

The costs of the experts are charged to the losing party or to the Minister, at the discretion of the judge who has heard the case.

1987, c. 81, s. 8; 1991, c. 7, s. 12.

93.28. No expert testimony may be heard except as provided in section 93.27.

1987, c. 81, s. 8.

DIVISION IV JUDGMENT

1987, c. 81, s. 8.

93.29. The tribunal may deny the summary appeal or quash, vary or refer to the Minister for re-examination, an assessment, decision, determination or allocation of payment.

Notwithstanding the foregoing, the tribunal shall not quash or vary an assessment, a decision or a determination solely by reason of an irregularity, a defect of form, an omission or an error by any person whatever in observing a non-mandatory provision.

Where the tribunal decides a summary appeal brought by a person concerning an assessment or determination in respect of which recovery measures have been suspended pursuant to sections 12.0.2 and 12.0.3, or where there has been a withdrawal or dismissal without trial of the summary appeal, the tribunal may, on the application of the Minister, order the individual to pay to the Minister an amount not exceeding 10% of any part of the amount in dispute in respect of which the tribunal considers the appeal was not reasonably founded, where the tribunal is of the opinion that one of the reasons for which the appeal was brought or continued was to postpone the payment of an amount payable under such an assessment or determination.

1987, c. 81, s. 8; 1998, c. 16, s. 291; 2000, c. 36, s. 13.

93.30. The judgment is recorded in writing over the signature of the judge who has rendered it.

It must contain, in addition to the conclusions, a summary of the reasons upon which it is founded.

1987, c. 81, s. 8.

93.31. Unless judgment is rendered in open court in the presence of the parties, the clerk serves a copy of the judgment upon each party by registered mail.

The copy of the judgment is certified by the clerk and the original is kept in the office of the court.

1987, c. 81, s. 8; 1998, c. 16, s. 299.

93.32. The judgment is final and without appeal.

1987, c. 81, s. 8.

93.33. The judgment has the authority of a final judgment (res judicata) only with respect to the parties to the suit.

The judgment cannot be invoked in any other summary appeal or in any appeal under section 93.1.10; the tribunal must, upon the application of a party or of its own initiative, dismiss every application or proof based on such judgment.

1987, c. 81, s. 8; 1997, c. 85, s. 359.

DIVISION V COSTS

1987, c. 81, s. 8.

93.34. The judgment disposing of the motion adjudicates as to the costs, those of the witnesses, and, subject to section 93.27, those of the experts. The costs of the witnesses cannot exceed those fixed in the tariff under article 321 of the Code of Civil Procedure (chapter C-25).

Only those witnesses whom the judge indicates are entitled to taxation.

1987, c. 81, s. 8.

93.35. Condemnation to costs cannot exceed the amount of the costs provided in section 93.13 and the costs of witnesses and experts established under section 93.34.

1987, c. 81, s. 8.

CHAPTER V MISCELLANEOUS PROVISIONS

1983, c. 47, s. 2.

DIVISION I REMISSION AND REDUCTION OF DUTIES, INTEREST, PENALTIES AND CERTAIN DEBTS

1983, c. 49, s. 46; 1983, c. 47, s. 3; 1988, c. 51, s. 118.

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.

94.0.1. The Government may, to save individuals in good faith from hardship or injustice, remit any debt referred to in the third paragraph of section 95 of the Act respecting income support, employment assistance and social solidarity (chapter S-32.001).

Such a remission may be made by general or special order; 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.

1988, c. 51, s. 119; 1998, c. 36, s. 183; 2002, c. 46, s. 26.

94.0.2. The Minister may remit the taxes, interest and penalties paid or payable by an individual under the Taxation Act (chapter I-3) for a taxation year in respect of which an assessment of tax was established under Part I of that Act after 31 July 1996 and before 10 April 1998 to the extent that the assessment of tax is attributable to an amount of tips that was not reported in computing the individual’s income from employment for a taxation year.

2000, c. 39, s. 267.

94.0.3. (Repealed).

2000, c. 39, s. 267; 2002, c. 9, s. 142.

94.0.3.1. In sections 94.0.3.2 to 94.0.3.4, unless the context indicates otherwise, “annual qualification certificate”, “compensation period”, “date of the beginning of the exemption period”, “eligible activities”, “major investment project” and “recognized business” have the meaning that would be assigned by section 737.18.14 of the Taxation Act (chapter I-3) if the word “corporation”, wherever it appears, were replaced by the word “person”.

2002, c. 9, s. 143.

94.0.3.2. Where a person carries on a recognized business, or is a member of a partnership that carries on a recognized business, in relation to a major investment project, in the compensation period of the person or partnership, as the case may be, in relation to that major investment project, and the Minister of Finance issues the annual qualification certificate that determines the date of the beginning of the exemption period in relation to the major investment project, the Minister of Revenue shall pay to the person an amount equal to the aggregate of

(a)  the aggregate of all amounts each of which is

i.  where the recognized business is carried on by the person, the amount determined in relation to the major investment project, for a taxation year that ends in the person’s compensation period, in relation to that major investment project, and that is determined by the formula

A × C, and

ii.  where the recognized business is carried on by the partnership, the amount determined, for a taxation year of the person in which a fiscal period of the partnership ending in the partnership’s compensation period ends, in relation to the major investment project, and that is determined by the formula

B × C;

(b)  where the recognized business is carried on

i.  by the person, the aggregate of all amounts each of which is, for a taxation year that ends in the person’s compensation period or for a 12-month period that ends in such a taxation year, the amount by which the amount of tax payable by the person for the year or the 12-month period, under Part IV, VI or VI.1 of the Taxation Act (chapter I-3), exceeds the amount of tax that would be payable by the person under that Part for the year or the 12-month period, if the person’s eligibility period for the year, in relation to the major investment project, were composed of the part of the year included in the person’s compensation period, and neither the second paragraph of sections 1138.2.2 and 1141.8 of that Act, nor sections 1170.2 and 1175.4.2 of that Act were taken into account, or

ii.  by the partnership, the aggregate of all amounts each of which is, for a taxation year of the person in which a fiscal period of the partnership ending in the partnership’s compensation period ends, the amount by which the amount of tax payable by the person for the year, under Part IV of the Taxation Act, exceeds the amount of tax that would be payable by the person under that Part for the year, if the partnership’s eligibility period for the fiscal period, in relation to the major investment project, were composed of the part of the fiscal period that is included in the partnership’s compensation period, and the second paragraph of sections 1138.2.2 and 1141.8 of that Act was not taken into account; and

(c)  where the recognized business is carried on by the person, the amount by which the amount of the contribution payable by the person under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), in respect of the wages or amounts paid or deemed to be paid in the particular period that begins on the date of the beginning of the exemption period of the person, in relation to the major investment project, and that ends on the last day of the calendar year that precedes the calendar year covered by the annual qualification certificate that determines that date, in relation to that major investment project, exceeds the amount of the contribution that would be payable by the person in respect of those wages or amounts under that section 34, if the particular period were entirely covered by one or more qualification certificates issued by the Minister of Finance, in relation to the major investment project, in respect of a calendar year.

In the formulas provided for in subparagraph a of the first paragraph, in relation to a person’s taxation year,

(a)  A is the amount that would be deductible by the person in computing the person’s taxable income for the taxation year under subparagraph a of the first paragraph of section 737.18.17 of the Taxation Act, if

i.  neither the condition relating to the issue of an annual qualification certificate, in the first paragraph of that section 737.18.17, nor the third paragraph of that section were taken into account,

ii.  the eligible activities, in relation to the major investment project, were the only business carried on by the person,

iii.  the person’s eligibility period for each taxation year that ends in the person’s compensation period, in relation to the major investment project, were composed of the part of the year that is included in the person’s compensation period,

iv.  subparagraphs i and ii of subparagraph a of the second paragraph of section 737.18.14 of the Taxation Act were read without reference to subparagraph 2 thereof, and

v.  where the person’s taxation year is the year that includes the date of the beginning of the exemption period of the person, in respect of the major investment project, subparagraphs a and b of the second paragraph of that section 737.18.17 were read with the addition, after the words “the number of days in the taxation year”, of the words “in which the person carries on eligible activities in relation to the major investment project”;

(b)  B is the amount that would be deductible by the person in computing the person’s taxable income for the taxation year under subparagraph b of the first paragraph of section 737.18.17 of the Taxation Act, if

i.  neither the condition relating to the issue of an annual qualification certificate, in the first paragraph of that section 737.18.17, nor the third paragraph of that section were taken into account,

ii.  the person’s income were computed taking into account only the person’s share of the partnership’s income from eligible activities in relation to the major investment project,

iii.  the partnership’s eligibility period for each fiscal period that ends in the partnership’s compensation period, in relation to the major investment project, were composed of the part of the fiscal period that is included in the partnership’s compensation period,

iv.  subparagraphs i and ii of subparagraph a of the second paragraph of section 737.18.14 of the Taxation Act were read without reference to subparagraph 2 thereof, and

v.  where the partnership’s fiscal period is the fiscal period that includes the date of the beginning of the exemption period of the partnership, in respect of the major investment project, subparagraphs d and e of the second paragraph of that section 737.18.17 were read with the addition, after the words “the number of days of the fiscal period”, of the words “in which the partnership carries on eligible activities in relation to the major investment project”; and

(c)  C is the amount by which the rate determined, in respect of the taxation year, in the portion of paragraph d.2 of subsection 1 of section 771 of the Taxation Act before subparagraph i, exceeds the total of the rate determined, in respect of the year, in that subparagraph i and, where the person is a savings and credit union, within the meaning of section 797 of that Act, the rate determined, in respect of the year, in subparagraph ii of that paragraph d.2.

A person may obtain the payment to which the first paragraph refers, in relation to a taxation year or other period, only if the person applies to the Minister in prescribed form containing the prescribed information and encloses the following documents:

(a)  the financial statements, for the taxation year or fiscal period that ends in the taxation year, as the case may be, relating to the major investment project, that would be required for the purposes of section 737.18.17, 1138.2.2 or 1141.8 of the Taxation Act, to the extent that that section applies for the year for the purposes of subparagraph a or b of the first paragraph;

(b)  a copy of the unrevoked initial qualification certificate issued by the Minister of Finance to the corporation or partnership in relation to the major investment project; and

(c)  a copy of the annual qualification certificate referred to in the first paragraph.

For the purposes of this Act, the amounts owed under the first paragraph are sums that the Minister shall refund by reason of the application of a fiscal law and an application made under the third paragraph constitutes an application for a refund. The sums shall be taken out of the tax revenues collected under the Taxation Act, except to the extent that they are attributable to subparagraph c of the first paragraph, in which case they shall be taken out of the tax revenues collected under section 34 of the Act respecting the Régie de l’assurance maladie du Québec.

2002, c. 9, s. 143.

94.0.3.3. Where a partnership carries on a recognized business in relation to a major investment project, in its compensation period in relation to that major investment project, and the Minister of Finance issues the annual qualification certificate that determines the date of the beginning of the exemption period in relation to the major investment project, the Minister of Revenue shall pay to the partnership an amount equal to the amount by which the amount of the contribution payable by the partnership under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), in respect of the wages or amounts paid or deemed to be paid in the particular period that begins on the date of the beginning of the exemption period of the partnership, in relation to the major investment project, and that ends on the last day of the calendar year that precedes the calendar year covered by that annual qualification certificate, exceeds the amount of the contribution that would be payable by the partnership in respect of those wages or amounts under that section 34, if the particular period were entirely covered by one or more qualification certificates issued by the Minister of Finance, in relation to the major investment project, in respect of a calendar year.

A partnership may obtain the payment to which the first paragraph refers only if the partnership applies to the Minister in prescribed form containing the prescribed information and encloses the following documents:

(a)  a copy of the unrevoked initial qualification certificate issued to the partnership in relation to the major investment project; and

(b)  a copy of the annual qualification certificate referred to in the first paragraph.

For the purposes of this Act, the amounts owed under the first paragraph are sums that the Minister shall refund by reason of the application of a fiscal law and an application made under the second paragraph constitutes an application for a refund. The sums shall be taken out of the tax revenues collected under section 34 of the Act respecting the Régie de l’assurance maladie du Québec.

2002, c. 9, s. 143.

94.0.3.4. Where, at any time, a person or partnership, in this section referred to as the “acquirer”, acquired all or substantially all of a recognized business from another person or partnership, in this section referred to as the “vendor”, and the Minister of Finance previously authorized the acquisition for the purposes of section 94.0.3.2 or 94.0.3.3, the following rules apply:

(a)  for the purposes of subparagraph b of the third paragraph of section 94.0.3.2 and subparagraph a of the second paragraph of section 94.0.3.3, the initial qualification certificate issued to the vendor, in relation to the major investment project, is deemed to have been issued, from that time, to the acquirer;

(b)  an amount shall be computed in respect of the vendor, under subparagraph i or ii of each of subparagraphs a and b of the first paragraph of section 94.0.3.2, in respect of the vendor’s taxation year or fiscal period, which includes that time and which, but for the transfer, would have ended in the vendor’s compensation period, in relation to the major investment project; and

(c)  the particular period referred to in subparagraph c of the first paragraph of section 94.0.3.2 or section 94.0.3.3, determined in respect of the vendor, is deemed to end at that time.

2002, c. 9, s. 143.

94.0.4. The Minister may, for a taxation year subsequent to the year 1997, remit the tax, interest and penalties paid or payable by an individual under Part I of the Taxation Act (chapter I‐3) and the contribution, interest and penalties paid or payable by the individual under Part VII.1 of that Act where the individual became resident in Canada in the year and the individual’s taxable income for the year, within the meaning assigned by section 1 of that Act, does not exceed the aggregate of all amounts each of which is an amount received as a social assistance payment made on the basis of a means, needs or income test that was included in computing the individual’s income for the year under section 311.1 of the Taxation Act and that was not deductible in computing the individual’s taxable income under paragraph c of section 725 of that Act.

2001, c. 51, s. 245.

94.1. The Minister may waive, in whole or in part, any interest, penalty or charge provided for by a fiscal law.

The Minister may also cancel, in whole or in part, any interest, penalty or charge exigible under a fiscal law.

A decision of the Minister under this section is not subject to opposition or appeal.

The Minister shall table a statistical summary of such waivers and cancellations in the National Assembly within four months of the end of the fiscal year in which the waivers or cancellations are made or, if the Assembly is not sitting, within 30 days of resumption.

1983, c. 49, s. 47; 1995, c. 36, s. 16; 1996, c. 31, s. 34; 2002, c. 46, s. 27.

94.2. Where in the course of a period a person who is a mandatary of the Minister under a fiscal law does not pay a duty he is required to pay, does not collect a duty he is required to collect or fails to remit an amount that he is required to remit under such a law and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any amount the mandatary paid by mistake in the course of the period as a duty payable under that same law.

In such a case, the interest and penalties are computed on the balance.

1983, c. 49, s. 47; 1985, c. 25, s. 175; 1991, c. 67, s. 603; 1998, c. 16, s. 299.

94.3. Where in the course of a period a person who is a mandatary of the Minister under a fiscal law does not pay a duty he was required to pay pursuant to the said Act and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any amount the mandatary collected by mistake, in good faith, as a duty under the said law in the course of the period and that he remitted to the Minister, less any amount the Minister reimburses to a taxpayer who made such a payment to the mandatary by mistake.

In such a case, the interest and penalties are computed on the balance.

Notwithstanding the foregoing, where a mandatary benefits from a reduction provided for in the first paragraph, he is required to pay to the Minister a penalty of 10% of the amount assessed and that penalty may neither be reduced nor be cancelled.

1983, c. 49, s. 47; 1998, c. 16, s. 299.

94.4. Where in the course of a period a person who is a mandatary of the Minister under a fiscal law fails to remit an amount he collected by mistake as a duty at the sale of property and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any duty that the person paid in respect of that property under that same law, less any amount the Minister reimburses to a taxpayer who made such a payment to the mandatary by mistake.

In such a case, the interest and penalties are computed on the balance.

1985, c. 25, s. 176; 1998, c. 16, s. 299.

DIVISION I.1 REFUND ADVANCE

1989, c. 5, s. 253.

94.5. Where an individual who meets the prescribed conditions considers, in the fiscal return filed in accordance with section 1000 of the Taxation Act (chapter I-3) for a taxation year, that the individual is entitled to a refund for that year, as determined under the second paragraph, not exceeding the prescribed amount for that year, the Minister may, prior to determining the tax payable by the individual for that year and the exigible interest and penalties, if any, make an advance to that individual equal to the amount of the refund so estimated, provided that the individual applies therefor at the time of the filing of the individual’s fiscal return.

The refund referred to in the first paragraph is, for a year, equal to the aggregate of all amounts to which the individual considers to be so entitled for that year under section 220.3 of the Act respecting municipal taxation (chapter F-2.1), Part I of the Taxation Act, section 78 of the Act respecting the Québec Pension Plan (chapter R-9), the Act respecting property tax refund (chapter R-20.1) and section 358 of the Act respecting the Québec sales tax (chapter T-0.1).

1989, c. 5, s. 253; 1989, c. 77, s. 109; 1994, c. 22, s. 356; 1998, c. 16, s. 294.

94.6. An advance made under section 94.5 for a particular taxation year is deemed to be tax payable by the individual under Part I of the Taxation Act (chapter I-3) and is added to the tax otherwise payable by the individual under this Part for that particular taxation year.

For the purposes of section 1037 of the Taxation Act, the interest payable under that section shall be computed, in respect of the part of the unpaid tax for that particular taxation year which does not exceed the amount of the advance made for that particular taxation year, for the period beginning on 1 May of the year following that particular taxation year or on the date on which that advance was made, whichever date is later, and ending on the date of payment of the unpaid tax.

1989, c. 5, s. 253; 1989, c. 77, s. 109.

94.7. For the purposes of section 94.5, the Government may, by regulation, fix conditions to be met by the individual and determine the maximum amount of the estimated refund in respect of which an advance may be made.

1989, c. 5, s. 253; 1995, c. 36, s. 17.

94.8. Sections 94.5 to 94.7 do not apply in respect of a taxation year except where the Minister so decides after the expiration of that taxation year. In addition, the Minister may at any time suspend the application of those sections for such reasons as he considers sufficient.

1989, c. 77, s. 110.

DIVISION II GENERALITIES AND REGULATIONS

1983, c. 47, s. 3.

95. Sections 1000 to 1079.16 of the Taxation Act (chapter I‐3) apply, with the necessary modifications, to returns, assessments, payments, refunds, procedure and evidence in the matters contemplated by a fiscal law, subject to this Act and the regulations and as regards returns, subject to the special provisions of any other fiscal law.

1972, c. 22, s. 95; 1974, c. 17, s. 8; 1978, c. 25, s. 22; 1991, c. 67, s. 604; 1995, c. 63, s. 279; 1997, c. 85, s. 360.

95.1. The Minister is not bound by any fiscal return, report, application for a refund, or information furnished by or in the name of any person, and the Minister may, notwithstanding the return, report, application or information or in the absence thereof, make an assessment or determine a refund.

1991, c. 67, s. 605; 1998, c. 16, s. 295.

96. The Government may make regulations to prescribe the measures required to carry out this Act, to give effect to any agreement entered into under section 9 and to exempt from the duties provided for by a fiscal law, under the conditions which it prescribes,

(a)  public servants or agents of the government of a country other than Canada, and the members of their families or personnel;

(b)  prescribed international organizations, their head officers and their employees and the members of their families;

(c)  representatives of member States on prescribed international organizations and the members of their families and personnel;

(d)  any class of individuals contemplated in sections 8 and 1093 of the Taxation Act (chapter I-3), with respect to all or any part of their income;

(e)  an Indian or person of Indian descent, within the meaning of the regulations, and any prescribed person.

The Government may also make regulations to determine the nature, duration and conditions of realization of a security under section 17.2, 17.3 or 17.4 as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law.

1974, c. 17, s. 9; 1975, c. 20, s. 1; 1986, c. 72, s. 14; 1991, c. 67, s. 606; 1993, c. 64, s. 214; 1993, c. 79, s. 48; 1997, c. 14, s. 312; 1999, c. 83, s. 283.

97. Every regulation made under this Act shall come into force on the date of its publication in the Gazette officielle du Québec or on any later date fixed therein.

Such a regulation may also, if it so provides, apply to a period prior to its publication.

1972, c. 22, s. 96; 1975, c. 20, s. 2; 1991, c. 67, s. 607; 1995, c. 36, s. 18.

DIVISION II.1 COLLECTION FUND

1996, c. 31, s. 35.

97.1. A Collection Fund is hereby established at the Ministère du Revenu for the purpose of financing collection and recovery operations.

The Government shall determine the date on which the Fund begins to operate as well as its assets and liabilities. It shall also determine the nature of property and services to be financed by the Fund and the nature of the costs to be charged to the Fund.

1996, c. 31, s. 35; 1999, c. 65, s. 47.

97.2. The Fund shall be made up of the following sums, except interest:

(a)  the sums collected in respect of the property and services financed by the Fund;

(b)  the recovery charges provided for in section 12.1, in such proportion as is determined by the Government;

(c)  the sums paid into the Fund by the Minister out of the appropriations granted for that purpose by Parliament;

(d)  the sums paid into the Fund by the Minister of Finance pursuant to section 97.5 and the first paragraph of section 97.6.

1996, c. 31, s. 35.

97.3. The Government may, on the Minister’s proposal, to the extent and subject to the conditions determined by the Government, merge the Fund with another, change the name under which it has been established or terminate its activities.

1996, c. 31, s. 35.

97.4. The management of the sums constituting the Fund shall be entrusted to the Minister of Finance. The sums shall be paid to the order of the Minister of Finance and deposited with the financial institutions he designates.

The Minister shall keep the books of account of the fund and record the financial commitments chargeable to it. The Minister shall also ensure that such commitments and the payments arising therefrom do not exceed and are consistent with the available balances.

1996, c. 31, s. 35; 2000, c. 15, s. 136.

97.5. The Minister, as the manager of the Fund, may borrow from the Minister of Finance sums taken out of the financing fund established under the Act respecting the Ministère des Finances (chapter M-24.01).

1996, c. 31, s. 35; 1999, c. 77, s. 50.

97.6. The Minister of Finance may, with the authorization of the Government and subject to the conditions it determines, advance to the Fund sums taken out of the consolidated revenue fund.

The Minister of Finance may, conversely, advance to the consolidated revenue fund, on a short-term basis and subject to the conditions he determines, any part of the sums making up the Fund that is not required for its operations.

Any advance paid into a fund is repayable out of that fund.

1996, c. 31, s. 35; 1998, c. 16, s. 296.

97.7. All expenses incurred for the carrying out of the Minister’s functions relating to the management of the Fund, including the remuneration and expenses pertaining to the social benefits and other conditions of employment of persons assigned, in accordance with the Public Service Act (chapter F‐3.1.1), to activities related to the Fund, shall be paid out of the Fund.

1996, c. 31, s. 35.

97.8. All surpluses accumulated by the Fund shall be paid into the consolidated revenue fund on the dates and to the extent determined by the Government.

1996, c. 31, s. 35.

97.9. Sections 20, 21 and 26 to 28, Chapters IV and VI and sections 89 and 90 of the Financial Administration Act (chapter A-6.001) apply to the Fund, with the necessary modifications.

1996, c. 31, s. 35; 1998, c. 16, s. 297; 2000, c. 8, s. 173; 2000, c. 15, s. 137.

97.10. The fiscal year of the Fund ends on 31 March.

1996, c. 31, s. 35.

97.11. Notwithstanding any provision to the contrary, the Minister of Finance shall, in the event of a deficiency in the consolidated revenue fund, pay out of the Collection Fund the sums required for the execution of a judgment against the State that has become res judicata.

1996, c. 31, s. 35; 1998, c. 16, s. 298.

DIVISION III FINAL PROVISIONS

1983, c. 47, s. 3.

98. (Repealed).

1972, c. 22, s. 101; 1992, c. 57, s. 622.

99. (This section ceased to have effect on 17 April 1987).

1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.

REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes (chapter R-3), chapter 22 of the statutes of 1972, in force on 31 December 1977, is repealed, except sections 98 to 100 and 102, effective from the coming into force of chapter M-31 of the Revised Statutes.