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A-6.002 - Tax Administration Act

Section 12.0.3
Disposition versions

Full text
12.0.3. The Minister may not, in respect of an amount that is the subject of an objection, a contestation under Chapter III.2 or Chapter IV or an appeal, during such time as an objection, a contestation under Chapter III.2 or Chapter IV or an appeal subsists in relation to an assessment, determination or decision referred to in section 12.0.2, or before the expiry of the time limit for filing such a contestation or making an appeal,
(a)  take the measures enumerated in the first paragraph of section 12.0.2;
(b)  apply a refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31; and
(c)  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.
This section applies only to one-half of the amount in dispute where
(a)  the debtor is a large corporation; or
(b)  the amount in dispute is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act (chapter I-3) and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
2000, c. 36, s. 3; 2007, c. 12, s. 306; 2015, c. 21, s. 2; 2015, c. 24, s. 3; 2020, c. 12, s. 86; 2021, c. 36, s. 21.
12.0.3. The Minister may not, in respect of an amount that is the subject of an objection, a contestation under Chapter III.2 or Chapter IV or an appeal, during such time as an objection, a contestation under Chapter III.2 or Chapter IV or an appeal subsists in relation to an assessment, determination or decision referred to in section 12.0.2, or before the expiry of the time limit for filing such a contestation or bringing such an appeal,
(a)  take the measures enumerated in the first paragraph of section 12.0.2;
(b)  apply a refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31; and
(c)  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.
This section applies only to one-half of the amount in dispute where
(a)  the debtor is a large corporation; or
(b)  the amount in dispute is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act (chapter I-3) and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
2000, c. 36, s. 3; 2007, c. 12, s. 306; 2015, c. 21, s. 2; 2015, c. 24, s. 3; 2020, c. 12, s. 86.
12.0.3. The Minister may not, in respect of an amount that is the subject of an objection, an appeal or a summary appeal, during such time as an objection, appeal or summary appeal subsists in relation to an assessment, determination or decision referred to in section 12.0.2, or before the expiry of the time limit for bringing an appeal or summary appeal,
(a)  take the measures enumerated in the first paragraph of section 12.0.2;
(b)  apply a refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31; and
(c)  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.
This section applies only to one-half of the amount in dispute where
(a)  the debtor is a large corporation; or
(b)  the amount in dispute is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act (chapter I-3) and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
2000, c. 36, s. 3; 2007, c. 12, s. 306; 2015, c. 21, s. 2; 2015, c. 24, s. 3.
12.0.3. The Minister may not, in respect of an amount that is the subject of an objection, an appeal or a summary appeal, during such time as an objection, appeal or summary appeal subsists in relation to an assessment, determination or decision referred to in section 12.0.2, or before the expiry of the time limit for bringing an appeal or summary appeal,
(a)  take the measures enumerated in the first paragraph of section 12.0.2;
(b)  apply a refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31; and
(c)  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.
Where the debtor is a large corporation, this section applies only to one half of the amount in dispute.
2000, c. 36, s. 3; 2007, c. 12, s. 306; 2015, c. 21, s. 2.
12.0.3. The Minister may not, in respect of an amount that is the subject of an objection, an appeal or a summary appeal, during such time as an objection, appeal or summary appeal subsists in relation to an assessment, determination or decision referred to in section 12.0.2, or before the expiry of the time limit for making an objection or bringing an appeal or summary appeal,
(a)  take the measures enumerated in the first paragraph of section 12.0.2;
(b)  apply a refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31; and
(c)  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.
Where the debtor is a large corporation, this section applies only to one half of the amount in dispute.
2000, c. 36, s. 3; 2007, c. 12, s. 306.
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.
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