Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
A-6.002 - Tax Administration Act
Section 12.3
Disposition versions
12.3. Any recovery measure provided for by a fiscal law or any remedy before a competent court for the collection of an amount which any person is liable to pay under such a law remains valid and operative notwithstanding any change in that amount following the issue of a notice of a reassessment, up to the lesser of the original amount of the debt and the new amount of the debt.
Where the new amount of the debt is greater than the original amount thereof, the Minister may, in order to collect such excess amount, use any recovery measure provided for by a fiscal law or introduce any remedy before a competent court.
12.3. Any recovery measure provided for by a fiscal law or any remedy before a competent court for the collection of an amount which any person is liable to pay under such a law remains valid and operative notwithstanding any change in that amount following the issue of a notice of a new assessment, up to the lesser of the original amount of the debt and the new amount of the debt.
Where the new amount of the debt is greater than the original amount thereof, the Minister may, in order to collect such excess amount, use any recovery measure provided for by a fiscal law or introduce any remedy before a competent court.
12.3. Any recovery measure provided for by a fiscal law or any remedy before a court of competent jurisdiction for the collection of an amount which any person is liable to pay under such a law remains valid and operative notwithstanding any change in that amount following the issue of a notice of a new assessment, up to the lesser of the original amount of the debt and the new amount of the debt.
Where the new amount of the debt is greater than the original amount thereof, the Minister may, in order to collect such excess amount, use any recovery measure provided for by a fiscal law or introduce any remedy before a court of competent jurisdiction.
