A-7.003 - Act respecting the Agence du revenu du Québec

Updated to 8 December 2010

This document has official status.

chapter A-7.003

Act respecting the Agence du revenu du Québec

CHAPTER III ORGANIZATION AND OPERATION

DIVISION II BOARD OF DIRECTORS

10. A person may not be appointed as a member of the board of directors or remain a member of the board if

(1)  the person was convicted of an offence under any of the laws listed in section 47 during the five years prior to appointment or at any time while in the office of director, to the extent that the offence is incompatible with the office of director, unless the person has been pardoned;

(2)  the person did not file, for a given period, a return or report that ought to have been filed under a fiscal law within the meaning assigned by section 1 of the Tax Administration Act (chapter M-31) on the date set by that fiscal law, though the person was required to do so under section 39 of the Tax Administration Act; or

(3)  the person owes an amount exigible under a fiscal law within the meaning assigned by section 1 of the Tax Administration Act, unless the person has entered into an agreement for the payment of the amount and complies with it, or the recovery of the amount has been suspended legally.

2010, c. 31, s. 10.

Section 10 comes into force on 8 December 2010 where it applies to the chair of the board of directors; otherwise, it comes into force on 1 April 2011; see 2010, c. 31, s. 202.

13. At least eight members of the board of directors, including the chair, must qualify as independent directors in the opinion of the Government.

Board members qualify as independent directors if they have no direct or indirect relationships or interests, for example of a financial, commercial, professional or philanthropic nature, which are likely to interfere with the quality of their decisions as regards the interests of the Agency.

A board member

(1)  who is in the employ of the Agency or has been in such employ in the three years preceding appointment to office,

(2)  who is in the employ of the Government or a government agency or enterprise within the meaning of sections 4 and 5 of the Auditor General Act (chapter V-5.01), or

(3)  whose immediate family member is a senior officer of the Agency

is deemed not to be an independent director.

The Government may adopt a policy concerning situations it intends to examine to determine if a board member qualifies as an independent director. The Government may specify the meaning it intends to assign to the expression “immediate family member”.

A board member appointed as an independent director must disclose in writing to the board and to the Minister any situation likely to affect the member’s status.

2010, c. 31, s. 13.

Section 13 comes into force on 8 December 2010 where it applies to the chair of the board of directors; otherwise, it comes into force on 1 April 2011; see 2010, c. 31, s. 202.

14. At least eight members of the board of directors, including the chair and the president and chief executive officer, must have sufficient experience, in the opinion of the Government, acquired as a high-ranking public servant or a senior officer of a department, agency or enterprise of a government.

At least four of the members mentioned in the first paragraph, other than the president and chief executive officer, must be in the employ either of a government department, agency or enterprise, within the meaning of sections 4 and 5 of the Auditor General Act (chapter V-5.01), to which the Agency provides collection services, or of the Ministère des Finances, as deputy minister, assistant deputy minister, associate deputy minister, president, vice-president or chair or vice-chair. Any additional member who is so employed must also be from a government department, agency or enterprise to which the Agency provides collection services and hold such a position.

The board of directors must include a member who is a member of one of the professional orders of accountants listed in the Professional Code (chapter C-26) and another who is a member of the Barreau du Québec or the Chambre des notaires du Québec, appointed after consultation with those professional orders.

2010, c. 31, s. 14.

Section 14 comes into force on 8 December 2010 where it applies to the chair of the board of directors; otherwise, it comes into force on 1 April 2011; see 2010, c. 31, s. 202.

15. The Government appoints the chair of the board of directors for a term of up to five years. The chair may be reappointed twice to serve in that capacity.

2010, c. 31, s. 15.

CHAPTER IV FINANCIAL PROVISIONS

56. The Tax Administration Fund is established at the Ministère des Finances in order to pay for the services referred to in section 4 that are rendered to the Minister by the Agency, except in cases where payment is otherwise provided.

2010, c. 31, s. 56.

57. The Agency pays into the Fund, from the sums collected for the Minister under the Taxation Act (chapter I-3), the sums fixed by the Government on the joint recommendation of the Minister of Finance and the Minister, on the dates and in the manner determined by the Government.

2010, c. 31, s. 57.

Section 57 comes into force on 8 December 2010 where it concerns the making of an order by the Government; otherwise, it comes into force on 1 April 2011; see 2010, c. 31, s. 202.

58. The Government determines, on the joint recommendation of the Minister of Finance and the Minister, how and on what terms payments from the Fund are to be made to the Agency.

2010, c. 31, s. 58.

Section 58 comes into force on 8 December 2010 where it concerns the making of an order by the Government; otherwise, it comes into force on 1 April 2011; see 2010, c. 31, s. 202.

60. The Minister of Finance may, as manager of the Fund, borrow out of the financing fund established under the Act respecting the Ministère des Finances (chapter M-24.01).

2010, c. 31, s. 60.

61. The Minister of Finance may, with the authorization of the Government and on the conditions it determines, make advances to the Fund out of the consolidated revenue fund.

The Minister may, conversely, make advances to the consolidated revenue fund, on a short-term basis and subject to the conditions the Minister determines, out of the sums making up the Fund that are not required for its operation.

Any advance made to a fund is repayable out of that fund.

2010, c. 31, s. 61.

65. The Minister and the Minister of Finance enter into an agreement concerning the management of the income of the Agency.

2010, c. 31, s. 65.

67. The Government may, subject to the conditions it determines,

(1)  guarantee the payment of the principal of and interest on any loan contracted by the Agency and the performance of its obligations; and

(2)  authorize the Minister of Finance to advance to the Agency any amount considered necessary for the fulfilment of the Agency’s obligations or the pursuit of its mission.

The sums required for the purposes of this section are taken out of the Consolidated Revenue Fund.

2010, c. 31, s. 67.

CHAPTER IX MISCELLANEOUS, TRANSITIONAL AND FINAL PROVISIONS

194. For the first appointment of the members of the board of directors, section 19 is to read as follows:

“19. Board members, other than the president and chief executive officer and the members mentioned in the second paragraph of section 14, receive a remuneration made up of a basic annual amount plus an allowance for each meeting of the board and of the various committees under the authority of the board they attend, as follows:

1° the chair of the board receives an annual remuneration of $17,064, plus a flat-rate attendance allowance of $800 per meeting of the board and of the various board committees;

2° the other board members receive an annual remuneration of $8,532, plus a flat-rate attendance allowance of $533 per meeting of the board and of the various board committees;

3° board members who chair one of the three committees established under the first paragraph of section 30 receive an additional $3,200 annually;

4° the attendance allowance per meeting of the board and of the various board committees is reduced by half for special brief meetings of the board or of a board committee held by telephone conference or some other means of distance communication;

5° the remuneration set under this section is increased, from the year 2011, by a percentage equal to the percentage of increase applicable to the salary scales for management personnel in the public service and on the same dates;

6° the remuneration of a retired public sector employee who is appointed to the board of directors is reduced by half of the amount of the pension received by the person from the public sector, which reduction applies to all remuneration, including attendance allowances;

7° the chair of the board is entitled, on presentation of vouchers, to reimbursement of entertainment expenses incurred in the exercise of his or her functions, up to the maximum amount to be set by the Agency and in accordance with the rules and scales adopted by the Agency;

8° board members are entitled to reimbursement of travel and living expenses incurred in the exercise of their functions, in accordance with the rules and scales adopted by the Agency.

The remuneration payable under this section may be modified by the Government.”.

2010, c. 31, s. 194.

Section 194 comes into force on 8 December 2010 where it applies to the chair of the board of directors; otherwise, it comes into force on 1 April 2011; see 2010, c. 31, s. 202.

202. (Omitted).

2010, c. 31, s. 202.