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A-6.002 - Tax Administration Act

Section 15.2
Disposition versions

Full text
15.2. The Minister may, by notice served or notified by registered mail, require that a person other than a banking or financial institution who is to lend or advance an amount to a person owing an amount exigible under a fiscal law or is to pay an amount for or in the name of this person, pay to the Minister, on behalf of such person, all or part of this amount.
The first paragraph applies only if the person owing an amount exigible under a fiscal law is or will be remunerated by the person other than a banking or financial institution or, where the latter person is a corporation, only if the person is not dealing at arm’s length within the meaning of the Taxation Act (chapter I-3) with that person.
1991, c. 67, s. 562; 1993, c. 79, s. 34; 1997, c. 3, s. 104; 1998, c. 16, s. 266; 1999, c. 65, s. 25; I.N. 2016-01-01 (NCCP).
15.2. The Minister may, by notice served or sent by registered mail, require that a person other than a banking or financial institution who is to lend or advance an amount to a person owing an amount exigible under a fiscal law or is to pay an amount for or in the name of this person, pay to the Minister, on behalf of such person, all or part of this amount.
The first paragraph applies only if the person owing an amount exigible under a fiscal law is or will be remunerated by the person other than a banking or financial institution or, where the latter person is a corporation, only if the person is not dealing at arm’s length within the meaning of the Taxation Act (chapter I-3) with that person.
1991, c. 67, s. 562; 1993, c. 79, s. 34; 1997, c. 3, s. 104; 1998, c. 16, s. 266; 1999, c. 65, s. 25.
15.2. The Minister may, by notice served or sent by registered mail, require that a person other than a banking or financial institution who, within the year following the service or sending of the notice, is to lend or advance an amount to a person owing an amount exigible under a fiscal law or is to pay an amount for or in the name of this person, pay to the Minister, on behalf of such person, all or part of this amount.
The first paragraph applies only if the person owing an amount exigible under a fiscal law is or will be, within the time limit mentioned in the first paragraph, remunerated by a person other than a banking or financial institution or, where the latter person is a corporation, only if the person is not dealing at arm’s length within the meaning of the Taxation Act (chapter I-3) with that person.
1991, c. 67, s. 562; 1993, c. 79, s. 34; 1997, c. 3, s. 104; 1998, c. 16, s. 266.
15.2. The Minister may, by notice served or sent by registered or certified mail, require that a person other than a banking or financial institution who, within the year following the service or sending of the notice, is to lend or advance an amount to a person owing an amount exigible under a fiscal law or is to pay an amount for or in the name of this person, pay to the Minister, on behalf of such person, all or part of this amount.
The first paragraph applies only if the person owing an amount exigible under a fiscal law is or will be, within the time limit mentioned in the first paragraph, remunerated by a person other than a banking or financial institution or, where the latter person is a corporation, only if the person is not dealing at arm’s length therewith.
1991, c. 67, s. 562; 1993, c. 79, s. 34; 1997, c. 3, s. 104.
15.2. The Minister may, by notice served or sent by registered or certified mail, require that a person other than a banking or financial institution who, within the year following the service or sending of the notice, is to lend or advance an amount to a person owing an amount exigible under a fiscal law or is to pay an amount for or in the name of this person, pay to the Minister, on behalf of such person, all or part of this amount.
The first paragraph applies only if the person owing an amount exigible under a fiscal law is or will be, within the time limit mentioned in the first paragraph, remunerated by a person other than a banking or financial institution or, where the latter person is a legal person, only if the person is not dealing at arm’s length therewith.
1991, c. 67, s. 562; 1993, c. 79, s. 34.
15.2. The Minister may, by notice served or sent by registered or certified mail, require that a person other than a banking or financial institution who, within 90 days of the service or sending of the notice, is to lend or advance an amount to a person owing an amount exigible under a fiscal law or is to pay an amount for or in the name of this person, pay to the Minister, on behalf of such person, all or part of this amount.
The first paragraph applies only if the person owing an amount exigible under a fiscal law is or will be, within the time limit mentioned in the first paragraph, remunerated by a person other than a banking or financial institution or, where the latter person is a legal person, only if the person is not dealing at arm’s length therewith.
1991, c. 67, s. 562.
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