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 19
Disposition versions

Full text
19. (Repealed).
1972, c. 22, s. 19; 1997, c. 14, s. 296.
19. Every person whose employer is bound to deduct or withhold any amount from his remuneration under a fiscal law, shall file with the employer a return in prescribed time and form.
When a person has not filed the return required by this section, the deduction or withholding must be made, as if such person was unmarried and had no dependant.
1972, c. 22, s. 19.
© Gouvernement du Québec