Ministère de l'Emploi et de la Solidarité sociale
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 15.1
Disposition versions

Full text
15.1. (Repealed).
1991, c. 67, s. 562; 1993, c. 79, s. 33; 1998, c. 16, s. 299; 1999, c. 65, s. 24; 2002, c. 46, s. 13.
15.1. Where a person owing an amount exigible under a fiscal law is or is to become the debtor of a banking or financial institution and has furnished security for the debt, and the institution has not yet paid its consideration for the debt, the Minister may, by notice served or sent by registered mail, require that the institution pay to the Minister, on behalf of its debtor, all or part of the amount of the consideration.
1991, c. 67, s. 562; 1993, c. 79, s. 33; 1998, c. 16, s. 299; 1999, c. 65, s. 24.
15.1. Where a person owing an amount exigible under a fiscal law is 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, by notice served or sent by registered mail, require that the institution pay to the Minister, on behalf of its debtor, all or part of the amount of the consideration.
The same rule applies where the person is to become the debtor of a banking or financial institution within one year following the service or sending of the Minister’s notice.
1991, c. 67, s. 562; 1993, c. 79, s. 33; 1998, c. 16, s. 299.
15.1. Where a person owing an amount exigible under a fiscal law is 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, by notice served or sent by registered or certified mail, require that the institution pay to the Minister, on behalf of its debtor, all or part of the amount of the consideration.
The same rule applies where the person is to become the debtor of a banking or financial institution within one year following the service or sending of the Minister’s notice.
1991, c. 67, s. 562; 1993, c. 79, s. 33.
15.1. Where a person owing an amount exigible under a fiscal law is 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, by notice served or sent by registered or certified mail, require that the institution pay to the Minister, on behalf of its debtor, all or part of the amount of the consideration.
The same rule applies where the person shall become the debtor of a banking or financial institution within 90 days of the service or sending of the Minister’s notice.
1991, c. 67, s. 562.
© Gouvernement du Québec