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A-6.002 - Tax Administration Act

Section 15
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15. The Minister may, by notice served or notified by registered mail, require that a person who, by virtue of an existing obligation, is or will be bound to make a payment to a person owing an amount exigible under a fiscal law, pay to the Minister, on behalf of the person’s creditor, all or part of the amount that the person owes or will have to pay to the creditor, such payment to be made at the time the amount becomes payable to the creditor.
The same rule applies in respect of a payment to be made to the secured creditor of a person owing an amount exigible under a fiscal law where the payment, but for the security, would have to be made to such person.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168; 1991, c. 67, s. 562; 1993, c. 79, s. 32; 1996, c. 31, s. 12; 1998, c. 16, s. 299; 1999, c. 65, s. 23; 2002, c. 46, s. 12; I.N. 2016-01-01 (NCCP).
15. The Minister may, by notice served or sent by registered mail, require that a person who, by virtue of an existing obligation, is or will be bound to make a payment to a person owing an amount exigible under a fiscal law, pay to the Minister, on behalf of the person’s creditor, all or part of the amount that the person owes or will have to pay to the creditor, such payment to be made at the time the amount becomes payable to the creditor.
The same rule applies in respect of a payment to be made to the secured creditor of a person owing an amount exigible under a fiscal law where the payment, but for the security, would have to be made to such person.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168; 1991, c. 67, s. 562; 1993, c. 79, s. 32; 1996, c. 31, s. 12; 1998, c. 16, s. 299; 1999, c. 65, s. 23; 2002, c. 46, s. 12.
15. The Minister may, by notice served or sent by registered mail, require that a person who, by virtue of an existing obligation, is or will be bound to make a payment to a person owing an amount exigible under a fiscal law, pay to the Minister, on behalf of the person’s creditor, all or part of the amount that the person owes or will have to pay to the creditor, such payment to be made at the time the amount becomes payable to the creditor.
The same rule applies in respect of a payment to be made to the secured creditor of a person owing an amount exigible under a fiscal law or to the transferee of a debt transferred by such person where the payment, but for the security or transfer, would have to be made to such person.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168; 1991, c. 67, s. 562; 1993, c. 79, s. 32; 1996, c. 31, s. 12; 1998, c. 16, s. 299; 1999, c. 65, s. 23.
15. The Minister may, by notice served or sent by registered mail to a person who is or who will be, within one year following the service or sending of the notice, bound to make a payment to a person owing an amount exigible under a fiscal law, require that he pay to him, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time the amount becomes payable to his creditor.
The same rule applies in respect of a payment to be made to the secured creditor of a person owing an amount exigible under a fiscal law or to the transferee of a debt transferred by such person where the payment, but for the security or transfer, would have to be made to such person.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168; 1991, c. 67, s. 562; 1993, c. 79, s. 32; 1996, c. 31, s. 12; 1998, c. 16, s. 299.
15. The Minister may, by notice served or sent by registered or certified mail to a person who is or who will be, within one year following the service or sending of the notice, bound to make a payment to a person owing an amount exigible under a fiscal law, require that he pay to him, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time the amount becomes payable to his creditor.
The same rule applies in respect of a payment to be made to the secured creditor of a person owing an amount exigible under a fiscal law or to the transferee of a debt transferred by such person where the payment, but for the security or transfer, would have to be made to such person.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168; 1991, c. 67, s. 562; 1993, c. 79, s. 32; 1996, c. 31, s. 12.
15. The Minister may, by notice served or sent by registered or certified mail to a person who is or who will be, within one year following the service or sending of the notice, bound to make a payment to a person owing an amount exigible under a fiscal law, require that he pay to him, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time the amount becomes payable to his creditor.
The same rule applies in respect of a payment to be made to the secured creditor of a person owing an amount exigible under a fiscal law or to the transferee of a debt transferred by such person where the payment, if it were not secured, would have to be made to such person.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168; 1991, c. 67, s. 562; 1993, c. 79, s. 32.
15. The Minister may, by notice served or sent by registered or certified mail to a person who is or who will be, within 90 days of the service or sending of the notice, bound to make a payment to a person owing an amount exigible under a fiscal law, require that he pay to him, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time where the amount becomes payable to his creditor.
The same rule applies in respect of a payment to be made to the secured creditor of a person owing an amount exigible under a fiscal law where the payment, if it were not secured, would have to be made to such person.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168; 1991, c. 67, s. 562.
15. Subject to the provisions of the Code of Civil Procedure (chapter C-25) respecting exemption from seizure, the Minister may, by a notice served upon or sent by registered or certified mail to a person who is or will become, within 90 days of the service or sending of the notice, the debtor of a person bound to make a payment under a fiscal law, require that he pay to him, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time where the amount becomes payable to his creditor.
Where a person bound to make a payment under a fiscal law is or is about to become the debtor of a banking or financial institution and has furnished security for his debt, and the institution has not yet paid its consideration for the debt, the Minister may, in the manner provided in the first paragraph, require that the institution pay to the Minister, on behalf of its debtor, all or part of the amount of the consideration.
The receipt given by the Minister to the person who has made a payment provided for in the first or second paragraph shall be a discharge of his obligation up to the amount paid.
Every person who, notwithstanding the notice sent by the Minister as provided for in the first or second paragraph, discharges his debt or consideration or refuses to discharge his debt or consideration is bound to pay to the Minister an amount equal to the obligation discharged or to be discharged, up to the amounts exigible under a fiscal law.
Sections 1041, 1044 and 1051 to 1056 of the Taxation Act (chapter I-3) apply, mutatismutandis, to the amounts payable to the Minister under the first, second and fourth paragraphs, and sections 1005 to 1014, 1030, 1057 to 1062 and 1066 to 1079 of the said Act apply, mutatismutandis, to the amounts payable to the Minister under the fourth paragraph.
When the Minister wishes to send a notice to a person under this section and that person is doing business under a firm name or in partnership with others, the notice is deemed to have been given to such person if it was addressed to the name of the firm or partnership concerned and it is deemed to have been served upon such person if it has been handed to any person of full age employed at the place of business of the addressee or sent to the addressee by registered or certified mail.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168.
15. Subject to the provisions of the Code of Civil Procedure (chapter C-25) respecting exemption from seizure, where a person bound to make a payment under a fiscal law is or is about to become the creditor of another person, the Minister may, by a notice served upon the debtor or sent to him by registered or certified mail, require that he pay to the Minister, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time where the amount becomes payable to his creditor.
Where a person bound to make a payment under a fiscal law is or is about to become the debtor of a banking or financial institution and has furnished security for his debt, and the institution has not yet paid its consideration for the debt, the Minister may, in the manner provided in the first paragraph, require that the institution pay to the Minister, on behalf of its debtor, all or part of the amount of the consideration.
The receipt given by the Minister to the person who has made a payment provided for in the first or second paragraph shall be a discharge of his obligation up to the amount paid.
Every person who, notwithstanding the notice sent by the Minister as provided for in the first or second paragraph, discharges his debt or consideration or refuses to discharge his debt or consideration is bound to pay to the Minister an amount equal to the obligation discharged or to be discharged, up to the amounts exigible under a fiscal law.
Sections 1041, 1044 and 1051 to 1056 of the Taxation Act (chapter I-3) apply, mutatismutandis, to the amounts payable to the Minister under the first, second and fourth paragraphs, and sections 1005 to 1014, 1030, 1057 to 1062 and 1066 to 1079 of the said Act apply, mutatismutandis, to the amounts payable to the Minister under the fourth paragraph.
When the Minister wishes to send a notice to a person under this section and that person is doing business under a firm name or in partnership with others, the notice is deemed to have been given to such person if it was addressed to the name of the firm or partnership concerned and it is deemed to have been served upon such person if it has been handed to any person of full age employed at the place of business of the addressee or sent to the addressee by registered or certified mail.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31.
15. Subject to the provisions of the Code of Civil Procedure (chapter C-25) respecting exemption from seizure, where a person bound to make a payment under a fiscal law is or is about to become the creditor of another person, the Minister may, by a notice served upon the debtor or sent to him by registered or certified mail, require that he pay to the Minister, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time where the amount becomes payable to his creditor.
Where a person bound to make a payment under a fiscal law is or is about to become the debtor of a banking or financial institution and has furnished security for his debt, and the institution has not yet paid its consideration for the debt, the Minister may, in the manner provided in the first paragraph, require that the institution pay to the Minister, on behalf of its debtor, all or part of the amount of the consideration.
The receipt given by the Minister to the person who has made a payment provided for in the first or second paragraph shall be a discharge of his obligation up to the amount paid.
Every person who, notwithstanding the notice sent by the Minister as provided for in the first or second paragraph, discharges his debt or consideration is bound to pay to the Minister an amount equal to the obligation discharged up to the amounts exigible under a fiscal law.
Sections 1041, 1044 and 1051 to 1056 of the Taxation Act (chapter I-3) apply, mutatismutandis, to the amounts payable to the Minister under the first, second and fourth paragraphs, and sections 1005 to 1014, 1057 to 1062 and 1066 to 1079 of the said Act apply, mutatismutandis, to the amounts payable to the Minister under the fourth paragraph.
When the Minister wishes to send a notice to a person under this section and that person is doing business under a firm name or in partnership with others, the notice is deemed to have been given to such person if it was addressed to the name of the firm or partnership concerned and it is deemed to have been served upon such person if it has been handed to any person of full age employed at the place of business of the addressee or sent to the addressee by registered or certified mail.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21.
15. Subject to the provisions of the Code of Civil Procedure respecting exemption from seizure, where a person bound to make a payment under a fiscal law is or is about to become the creditor of another person, the Minister may, by a notice served upon the debtor, require that he pay to the Minister, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time where the amount becomes payable to his creditor.
The receipt given by the Minister to the person who has made that payment shall be a discharge of his obligation to his creditor up to the amount paid.
Every person who, notwithstanding the notice sent by the Minister, discharges his debt by a payment made to his creditor is bound to pay to the Minister an amount equal to the obligation discharged up to the amounts exigible from his creditor under a fiscal law.
Sections 1005 to 1014, 1030, 1041 and 1044, 1051 to 1062 and 1066 to 1079 of the Taxation Act (chapter I-3) apply, mutatismutandis, to the amounts payable to the Minister under the first and third paragraphs.
When the Minister wishes to send a notice to a person under this section and that person is doing business under a firm name or in partnership with others, the notice is deemed to have been given to such person if it was addressed to the name of the firm or partnership concerned and it is deemed to have been served upon such person if the notice has been handed to any person of full age employed at the place of business of the addressee.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67.
15. Subject to the provisions of the Code of Civil Procedure respecting exemption from seizure, where a person bound to make a payment under a fiscal law is or is about to become the creditor of another person, the Minister may, by a notice served upon the debtor, require that he pay to the Minister, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time where the amount becomes payable to his creditor.
The receipt given by the Minister to the person who has made that payment shall be a discharge of his obligation to his creditor up to the amount paid.
Every person who, notwithstanding the notice sent by the Minister, discharges his debt by a payment made to his creditor is bound to pay to the Minister an amount equal to the obligation discharged up to the amounts exigible from his creditor under a fiscal law.
Section 1005 to 1014, 1041 and 1044, 1051 to 1062 and 1066 to 1079 of the Taxation Act (chapter I-3) apply, mutatismutandis, to the amounts payable to the Minister under the first and third paragraphs.
When the Minister wishes to send a notice to a person under this section and that person is doing business under a firm name or in partnership with others, the notice is deemed to have been given to such person if it was addressed to the name of the firm or partnership concerned and it is deemed to have been served upon such person if the notice has been handed to any person of full age employed at the place of business of the addressee.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6.
15. Subject to the provisions of the Code of Civil Procedure respecting exemption from seizure, where a person bound to make a payment under a fiscal law is the creditor of another person, the Minister may, by a notice served upon the debtor, require that he pay to the Minister, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time where the amount becomes payable to his creditor.
The receipt given by the Minister to the person who has made that payment shall be a discharge of his obligation to his creditor up to the amount paid.
Every person who, notwithstanding the notice sent by the Minister, discharges his debt by a payment made to his creditor is bound to pay to the Minister an amount equal to the obligation discharged up to the amounts exigible from his creditor under a fiscal law.
When the Minister wishes to send a notice to a person under this section and that person is doing business under a firm name or in partnership with others, the notice is deemed to have been given to such person if it was addressed to the name of the firm or partnership concerned and it is deemed to have been served upon such person if the notice has been handed to any person of full age employed at the place of business of the addressee.
1972, c. 22, s. 15; 1974, c. 17, s. 3.
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