A-6.002 - Tax Administration Act

Section 12.1 Disposition versions

1997-03-20

12.1. Notwithstanding any inconsistent provision, any amount which a person owes under a fiscal law carries a recovery charge equal to 10%, calculated on the unpaid balance of the debt on the date on which the Minister either resorts to a recovery measure provided for in a fiscal law or exercises a recourse before a competent court to collect the debt. Such a charge shall not be less than $50 nor more than $10,000.

Where several recourses or recovery measures are exercised by the Minister in respect of a debt, the charge provided for in the first paragraph shall be applied only once.

1988, c. 4, s. 153; 1992, c. 31, s. 12; 1993, c. 79, s. 31; 1996, c. 31, s. 11; 1997, c. 3, s. 104.

1996-06-20

12.1. Notwithstanding any inconsistent provision, any amount which a person owes under a fiscal law carries a recovery charge equal to 10 %, calculated on the unpaid balance of the debt on the date on which the Minister either resorts to a recovery measure provided for in a fiscal law or exercises a recourse before a court of competent jurisdiction to collect the debt. Such a charge shall not be less than $50 nor more than $10 000.

Where several recourses or recovery measures are exercised by the Minister in respect of a debt, the charge provided for in the first paragraph shall be applied only once.

1988, c. 4, s. 153; 1992, c. 31, s. 12; 1993, c. 79, s. 31; 1996, c. 31, s. 11.

1993-12-17

12.1. Notwithstanding any inconsistent provision, any amount which a person owes under a fiscal law carries a recovery charge equal to 10 %, calculated on the unpaid balance of the debt on the date on which the Minister either resorts to a recovery measure provided for in a fiscal law or exercises a recourse before a court of competent jurisdiction to collect the debt. Such a charge shall not be less than $50 nor more than $10 000.

Where several recourses or recovery measures are exercised by the Minister in respect of a debt, the charge provided for in the first paragraph shall be applied only once.

The Minister may cancel or reduce the charge so calculated if he considers that the charge would not have been so calculated had it not been for an error or negligence attributable to him, or where the amount of the debt which gave rise to the application of the charge is cancelled or reduced.

1988, c. 4, s. 153; 1992, c. 31, s. 12; 1993, c. 79, s. 31.

1992-06-23

12.1. Notwithstanding any inconsistent provision, any amount which a person owes under a fiscal law carries a recovery charge equal to 10 %, calculated on the unpaid balance of the debt on the date on which the Minister either resorts to a recovery measure provided for in a fiscal law or exercises a recourse before a court of competent jurisdiction to collect the debt.

Where several recourses or recovery measures are exercised by the Minister in respect of a debt, the charge provided for in the first paragraph shall be applied only once.

The Minister may cancel or reduce the charge so calculated if he considers that the charge would not have been so calculated had it not been for an error or negligence attributable to him.

1988, c. 4, s. 153; 1992, c. 31, s. 12.

1988-03-31

12.1. Notwithstanding article 2148 of the Civil Code, a fee of $90 shall be charged for any total or partial discharge of a debt secured by a legal hypothec.

The Minister may refuse to grant a discharge if the fee provided for in the first paragraph is not paid to him.

The Government may, by regulation, change the amount of the fee applicable to any such discharge.

1988, c. 4, s. 153.