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A-6.002 - Tax Administration Act
Section 15.7
Disposition versions
15.7. Where the Minister wishes to send a notice to a person as provided for in sections 15 to 15.3 and that person is doing business under a name other than its own name, the notice is deemed to have been given to such person if it was addressed to the name the person has given itself or by which the person is generally known and the notice is deemed to have been served upon such person if it has been handed to a person of full age employed at the head office of the addressee or in one of the addressee’s establishments in Québec or has been notified to the addressee by registered mail.
15.7. Where the Minister wishes to send a notice to a person as provided for in sections 15 to 15.3 and that person is doing business under a name other than its own name, the notice is deemed to have been given to such person if it was addressed to the name the person has given itself or by which the person is generally known and the notice is deemed to have been served upon such person if it has been handed to a person of full age employed at the head office of the addressee or in one of the addressee’s establishments in Québec or has been sent to the addressee by registered mail.
15.7. Where the Minister wishes to send a notice to a person as provided for in sections 15 to 15.3 and that person is doing business under a name other than its own name, the notice is deemed to have been given to such person if it was addressed to the name the person has given itself or by which the person is generally known and the notice is deemed to have been served upon such person if it has been handed to a person of full age employed at the head office of the addressee or in one of the addressee’s establishments in Québec or has been sent to the addressee by registered or certified mail.
15.7. Where the Minister wishes to send a notice to a person as provided for in sections 15 to 15.3 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.
