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A-6.002 - Tax Administration Act

Section 12
Disposition versions

Full text
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.
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; 2010, c. 31, s. 97.
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. 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.
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.
12. The duties and other amounts owed by a person under a fiscal law shall be debts owing to the Government; 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.
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.
12. The duties and other amounts owed by a person under a fiscal law shall be debts owing to the Government; they may be recovered before any court of competent jurisdiction or in any other manner provided by a fiscal law; subject to paragraph b of section 97.2, the amounts collected under such a law shall form part of the consolidated revenue fund.
Any registration of a privilege under a fiscal law effected before 22 December 1978 is deemed to be the registration of a legal hypothec, except with regard to pending cases on that date.
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.
12. The duties and other amounts owed by a person under a fiscal law shall be debts owing to the Government; they may be recovered before any court of competent jurisdiction or in any other manner provided by a fiscal law; the amounts collected under such a law shall form part of the consolidated revenue fund.
Any registration of a privilege under a fiscal law effected before 22 December 1978 is deemed to be the registration of a legal hypothec, except with regard to pending cases on that date.
1972, c. 22, s. 12; 1978, c. 25, s. 5, s. 23; 1991, c. 67, s. 559; 1992, c. 57, s. 621.
12. The duties and other amounts owed by a person under a fiscal law shall be debts owing to the Government; they may be recovered before any court of competent jurisdiction or in any other manner provided by a fiscal law; the amounts collected under such a law shall form part of the consolidated revenue fund.
Every amount owing to Her Majesty in right of Québec under a fiscal law shall be a privileged debt secured by a legal hypothec and ranking immediately after law costs.
Any registration of a privilege under a fiscal law effected before 22 December 1978 is deemed to be the registration of a legal hypothec, except with regard to pending cases on that date.
1972, c. 22, s. 12; 1978, c. 25, s. 5, s. 23; 1991, c. 67, s. 559.
12. The duties and other amounts exigible under a fiscal law shall be debts owing to Her Majesty in right of Québec; they may be recovered before any court of competent jurisdiction or in any other manner provided by a fiscal law; the amounts collected under such a law shall form part of the consolidated revenue fund.
Every amount owing to Her Majesty in right of Québec under a fiscal law shall be a privileged debt secured by a legal hypothec and ranking immediately after law costs.
Any registration of a privilege under a fiscal law effected before 22 December 1978 is deemed to be the registration of a legal hypothec, except with regard to pending cases on that date.
1972, c. 22, s. 12; 1978, c. 25, s. 5, s. 23.
12. The duties and other amounts exigible under a fiscal law shall be debts owing to Her Majesty in right of Québec; they may be recovered before any court of competent jurisdiction or in any other manner provided by a fiscal law; the amounts collected under such a law shall form part of the consolidated revenue fund.
Every amount owing to Her Majesty in right of Québec under a fiscal law shall be a privileged debt ranking immediately after law costs.
1972, c. 22, s. 12.
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