106.1. The Minister may establish a program intended for persons who wish to regularize their situation after having made a misrepresentation.
Within the framework of the program, the Minister may, in the cases and according to the conditions and the procedure the Minister determines, recognize such a person as a voluntary declarant. Such a recognition allows the person to benefit from more flexible rules with regard to the consequences arising from the misrepresentation, as determined by regulation.
The Minister may, in the cases and according to the conditions and the procedure the Minister determines, revoke the decision to recognize a person as a voluntary declarant.
2016, c. 252016, c. 25, s. 331.