A-6.002 - Tax Administration Act

Section 1 Disposition versions

2021-09-13

1. In this Act and the regulations, unless the context indicates a different meaning,

“Agency” means the Agence du revenu du Québec;

“duties” means, 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;

“fiscal law” means this Act, the Act respecting property tax refund (chapter R-20.1) or any other Act imposing duties that is under the Minister’s administration, except the Money-Services Businesses Act (chapter E-12.000001);

“Minister” means the Minister of Revenue;

“person” means a natural person, a corporation, a partnership, a trust, a government department, a body, a succession or any other entity that is a person within the meaning of another fiscal law;

“president and chief executive officer” means the president and chief executive officer of the Agency; and

“regulation” means any regulation made under this Act by the Government.

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; 2004, c. 21, s. 504; 2009, c. 15, s. 460; 2010, c. 31, s. 92; 2020, c. 5, s. 35.

2011-04-01

1. In this Act and the regulations, unless the context indicates a different meaning,

“Agency” means the Agence du revenu du Québec;

“duties” means, 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;

“fiscal law” means this Act, the Act respecting property tax refund (chapter R-20.1) or any other Act imposing duties that is under the Minister’s administration;

“Minister” means the Minister of Revenue;

“person” means a natural person, a corporation, a partnership, a trust, a government department, a body, a succession or any other entity that is a person within the meaning of another fiscal law;

“president and chief executive officer” means the president and chief executive officer of the Agency; and

“regulation” means any regulation made under this Act by the Government.

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; 2004, c. 21, s. 504; 2009, c. 15, s. 460; 2010, c. 31, s. 92.

2009-06-04

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 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; 2004, c. 21, s. 504; 2009, c. 15, s. 460.

2004-11-03

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; 2004, c. 21, s. 504.

2002-05-15

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.

1999-10-22

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.

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.

1997-06-12

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 real estate 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.

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.

1994-02-03

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 to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate 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.

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.

1991-05-21

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 to promote industrial development by means of fiscal advantages (chapter D-9), Division III of Chapter V of the Act respecting lotteries, publicity contests and amusement machines (chapter L-6), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate 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.

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.

1990-11-21

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 to promote industrial development by means of fiscal advantages (chapter D-9), Division III of Chapter V of the Act respecting lotteries, publicity contests and amusement machines (chapter L-6), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate 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)  “prescribed” : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;

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

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

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.

1990-01-01

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 to promote industrial development by means of fiscal advantages (chapter D-9), Division III of Chapter V of the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate 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)  “prescribed” : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;

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

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

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.

1983-12-21

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 to promote industrial development by means of fiscal advantages (chapter D-9), Division III of Chapter V of the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate tax refund (chapter R-20.1), the Act respecting work income supplement (chapter S-37.1) 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)  “prescribed” : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;

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

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

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.

1979-06-22

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 to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6), the Act respecting work income supplement (chapter S-37.1), the Act respecting real estate 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)  “prescribed” : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;

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

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

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.

1979-05-30

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 to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6), the Act respecting work income supplement (chapter S-37.1) 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 Gouvernement;

(d)  “prescribed” : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;

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

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

1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38.

1978-12-22

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 to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6) 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 Gouvernement;

(d)  “prescribed” : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;

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

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

1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1.

1977-12-31

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 to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1) or any 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 Gouvernement;

(d)  “prescribed” : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;

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

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

1972, c. 22, s. 1; 1974, c. 17, s. 1.