A-6.002 - Tax Administration Act

Section 17.3 Disposition versions

2024-05-07

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law or of the person’s registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax (chapter T-0.1), security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 or 477.10 of the Act respecting the Québec sales tax or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I-2), section 13 or 51.2 of the Fuel Tax Act (chapter T-1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax and the registration certificate, permit or registration has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law or registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2;

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5; or

(n)  contravenes any of sections 350.52 to 350.52.2, 350.60.4, 350.60.5, 350.60.8 and 350.62 of the Act respecting the Québec sales tax.

The Minister may also require the person who has held a registration certificate or permit or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax, where the registration certificate, permit or registration has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application, to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462; 2010, c. 5, s. 197; 2015, c. 8, s. 140; 2017, c. 1, s. 2; 2018, c. 18, s. 63; 2018, c. 18, s. 54; 2023, c. 10, s. 1; 2024, c. 11, s. 1.

See subsection 2 of section 1 of the Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2023 and to certain other measures (2024, chapter 11) in regard to the date of application of the amendments provided for in subsection 1 of this section.

2023-11-01

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law or of the person’s registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax (chapter T-0.1), security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 or 477.10 of the Act respecting the Québec sales tax or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I-2), section 13 or 51.2 of the Fuel Tax Act (chapter T-1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax and the registration certificate, permit or registration has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law or registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2;

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5; or

(n)  contravenes any of sections 350.52 to 350.52.2, 350.60.4, 350.60.5 and 350.60.8 or paragraph 1 of section 350.62 of the Act respecting the Québec sales tax.

The Minister may also require the person who has held a registration certificate or permit or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax, where the registration certificate, permit or registration has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application, to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462; 2010, c. 5, s. 197; 2015, c. 8, s. 140; 2017, c. 1, s. 2; 2018, c. 18, s. 63; 2018, c. 18, s. 54; 2023, c. 10, s. 1.

2021-11-01

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law or of the person’s registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax (chapter T-0.1), security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 or 477.10 of the Act respecting the Québec sales tax or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax and the registration certificate, permit or registration has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law or registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2;

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5; or

(n)  contravenes any of sections 350.52 to 350.52.2 or paragraph 1 of section 350.62 of the Act respecting the Québec sales tax.

The Minister may also require the person who has held a registration certificate or permit or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax, where the registration certificate, permit or registration has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application, to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462; 2010, c. 5, s. 197; 2015, c. 8, s. 140; 2017, c. 1, s. 2; 2018, c. 18, s. 63; 2018, c. 18, s. 54.

2019-09-01

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law or of the person’s registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax (chapter T-0.1), security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 or 477.10 of the Act respecting the Québec sales tax or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax and the registration certificate, permit or registration has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law or registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2;

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5; or

(n)  contravenes any of sections 350.52 to 350.52.2 of the Act respecting the Québec sales tax.

The Minister may also require the person who has held a registration certificate or permit or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax, where the registration certificate, permit or registration has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application, to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462; 2010, c. 5, s. 197; 2015, c. 8, s. 140; 2017, c. 1, s. 2; 2018, c. 18, s. 63.

2019-01-01

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law or of the person’s registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax (chapter T-0.1), security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 or 477.10 of the Act respecting the Québec sales tax or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax and the registration certificate, permit or registration has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law or registration under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2;

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5; or

(n)  contravenes any of sections 350.52 to 350.52.2 of the Act respecting the Québec sales tax.

The Minister may also require the person who has held a registration certificate or permit or has been registered under Division II of Chapter VIII.1 of Title I of the Act respecting the Québec sales tax, where the registration certificate, permit or registration has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application, to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462; 2010, c. 5, s. 197; 2015, c. 8, s. 140; 2017, c. 1, s. 2; 2018, c. 18, s. 63.

See S.Q. 2018, c. 18, s. 135, par. (3).

2017-02-08

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2;

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5; or

(n)  contravenes any of sections 350.52 to 350.52.2 of the Act respecting the Québec sales tax.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462; 2010, c. 5, s. 197; 2015, c. 8, s. 140; 2017, c. 1, s. 2.

2016-02-01

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4 and 59.5.3 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2;

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5; or

(n)  contravenes any of sections 350.52 to 350.52.2 of the Act respecting the Québec sales tax.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462; 2010, c. 5, s. 197; 2015, c. 8, s. 140.

2011-11-01

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4 and 59.5.3 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2;

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5; or

(n)  contravenes section 350.52 of the Act respecting the Québec sales tax.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462; 2010, c. 5, s. 197.

Section 17.3 of this Act will be amended by section 140 of chapter 8 of the statutes of 2015 which will come into force on 1 February 2016 or any earlier date set in accordance with paragraph 7 of section 375 of chapter 8 of the statutes of 2015.

2010-09-01

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4 and 59.5.3 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2;

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5; or

(n)  contravenes section 350.52 of the Act respecting the Québec sales tax.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462; 2010, c. 5, s. 197.

Subparagraph n of the first paragraph is in force as regards certain operators of an establishment providing restaurant services. (2010, c. 5, s. 251; Order in Council 641-2010 dated 7 July 2010, (2010) 142 G.O. 2, 2209).

2009-06-04

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years or is a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(a.1)  within the preceding five years, has been assessed a penalty provided for in any of sections 59.3, 59.3.1, 59.4 and 59.5.3 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or is a person one of whose directors or senior officers has been assessed such a penalty within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.0.1)  has failed to pay an amount to the Minister that the person was required to pay to the Minister under section 24.0.1 or is a person one of whose directors or senior officers has failed to pay such an amount;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act or under section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2; or

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229; 2009, c. 15, s. 462.

2006-06-13

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act (chapter I‐3) or section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1 or 34.2; or

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3; 2006, c. 13, s. 229.

2000-06-16

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act (chapter I‐3) or section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application;

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application;

(h)  destroys, alters, mutilates or otherwise disposes of registers, supporting documents or other documents for the purpose of evading the payment or remittance of duties imposed by a fiscal law;

(i)  makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in registers or supporting documents;

(j)  fails to keep registers or supporting documents in accordance with subsection 1 of section 34;

(k)  fails to comply with a direction or order of the Minister under section 34 or 35;

(l)  contravenes section 34.1; or

(m)  fails to preserve registers or supporting documents in accordance with sections 35.1 to 35.5.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88; 2000, c. 25, s. 3.

1997-03-20

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security of the value he fixes, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or senior officers has been convicted of such an offence within the preceding five years;

(b.1)  is controlled by a person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act (chapter I‐3) or section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or senior officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application; or

(g)  is a person one of whose directors or senior officers is or has been a director or senior officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270; 1997, c. 3, s. 88.

1995-12-15

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security in the amount he may fix, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years;

(b)  is controlled by a director, officer or other person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or officers has been convicted of such an offence within the same period;

(b.1)  is controlled by a director, officer or other person who has failed to pay to the Minister an amount that he was required to pay to him under section 1015 of the Taxation Act (chapter I‐3) or section 23, 24 or 24.0.1 or is controlled by a person one of whose directors or officers has failed to pay such an amount;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T‐0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I‐2), section 13 or 51.2 of the Fuel Tax Act (chapter T‐1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application; or

(g)  is a person one of whose directors or officers is or has been a director or officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application.

The Minister may also require the person who has held a registration certificate or permit that has been revoked by reason of subparagraph d or f of the first paragraph of section 17.5 in the 24 months preceding the application to remedy the failure referred to in those subparagraphs.

1993, c. 79, s. 38; 1995, c. 63, s. 270.

1993-12-17

17.3. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law, security in the amount he may fix, taking into account, where applicable, the amounts that the person is likely to deduct, withhold, collect, remit or pay under a fiscal law within six months of the date on which the security is required, or the amounts the person was required to deduct, withhold, collect, remit or pay under a fiscal law in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years;

(b)  is controlled by a director, officer or other person who has been convicted of an offence against a fiscal law within the preceding five years, or is controlled by a person one of whose directors or officers has been convicted of such an offence within the same period;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his business;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act (chapter I-3) or section 23 or 24;

(e)  has not filed the return required under section 468 of the Act respecting the Québec sales tax (chapter T-0.1) or the report or form required under section 11.1 or 17.3 of the Tobacco Tax Act (chapter I-2), section 13 or 51.2 of the Fuel Tax Act (chapter T-1) or section 1015 of the Taxation Act;

(f)  has held a registration certificate or permit issued under a fiscal law that has been revoked in the 24 months preceding the application; or

(g)  is a person one of whose directors or officers is or has been a director or officer of a corporation or a member of a partnership whose registration certificate or permit issued under a fiscal law has been revoked in the 24 months preceding the application.

1993, c. 79, s. 38.