A-6.002 - Tax Administration Act

Section 21 Disposition versions

2019-09-01

21. Where an amount has been paid or remitted to the Minister by a person or on his behalf under a fiscal law other than the Taxation Act (chapter I-3), the Act respecting municipal taxation (chapter F-2.1) or the Mining Tax Act (chapter I-0.4) and no amount could be exacted from him under such law, when such amount exceeds the duties that he was bound to pay or when he is entitled to a refund of all or part of such amount, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount to which he is entitled if he makes an application therefor within the time limit and according to the modalities prescribed in the fiscal law or the regulations thereunder or, failing such time limit and modalities, by sending a written application to the Minister by registered mail within four years from the date of payment.

This section does not apply in respect of

(1)  an amount that a person has paid as tax under the Act respecting the Québec sales tax (chapter T‐0.1) in respect of the supply by way of sale of a motor vehicle the person received solely for the purpose of again making a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year;

(2)  an amount of tax provided for in section 16 of the Act respecting the Québec sales tax that a person has paid, in respect of a motor vehicle the supply of which was received by the person by way of retail sale, to the registrant who made the supply to the person in circumstances where the amount was not payable by the person under section 422 of that Act; or

(3)  an amount that a person registered under Division I of Chapter VIII of Title I of the Act respecting the Québec sales tax has paid as or on account of tax under that Act in respect of a supply made by a person registered under Division II of Chapter VIII.1 of that Title I.

1972, c. 22, s. 21; 1982, c. 38, s. 22; 1985, c. 25, s. 169; 1991, c. 67, s. 566; 1998, c. 16, s. 299; 2001, c. 51, s. 233; 2010, c. 31, s. 146; 2015, c. 8, s. 35; 2018, c. 18, s. 68.

2019-01-01

21. Where an amount has been paid or remitted to the Minister by a person or on his behalf under a fiscal law other than the Taxation Act (chapter I-3), the Act respecting municipal taxation (chapter F-2.1) or the Mining Tax Act (chapter I-0.4) and no amount could be exacted from him under such law, when such amount exceeds the duties that he was bound to pay or when he is entitled to a refund of all or part of such amount, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount to which he is entitled if he makes an application therefor within the time limit and according to the modalities prescribed in the fiscal law or the regulations thereunder or, failing such time limit and modalities, by sending a written application to the Minister by registered mail within four years from the date of payment.

This section does not apply in respect of

(1)  an amount that a person has paid as tax under the Act respecting the Québec sales tax (chapter T‐0.1) in respect of the supply by way of sale of a motor vehicle the person received solely for the purpose of again making a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year;

(2)  an amount of tax provided for in section 16 of the Act respecting the Québec sales tax that a person has paid, in respect of a motor vehicle the supply of which was received by the person by way of retail sale, to the registrant who made the supply to the person in circumstances where the amount was not payable by the person under section 422 of that Act; or

(3)  an amount that a person registered under Division I of Chapter VIII of Title I of the Act respecting the Québec sales tax has paid as or on account of tax under that Act in respect of a supply made by a person registered under Division II of Chapter VIII.1 of that Title I.

1972, c. 22, s. 21; 1982, c. 38, s. 22; 1985, c. 25, s. 169; 1991, c. 67, s. 566; 1998, c. 16, s. 299; 2001, c. 51, s. 233; 2010, c. 31, s. 146; 2015, c. 8, s. 35; 2018, c. 18, s. 68.

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

2015-09-01

21. Where an amount has been paid or remitted to the Minister by a person or on his behalf under a fiscal law other than the Taxation Act (chapter I-3), the Act respecting municipal taxation (chapter F-2.1) or the Mining Tax Act (chapter I-0.4) and no amount could be exacted from him under such law, when such amount exceeds the duties that he was bound to pay or when he is entitled to a refund of all or part of such amount, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount to which he is entitled if he makes an application therefor within the time limit and according to the modalities prescribed in the fiscal law or the regulations thereunder or, failing such time limit and modalities, by sending a written application to the Minister by registered mail within four years from the date of payment.

This section does not apply in respect of

(1)  an amount that a person has paid as tax under the Act respecting the Québec sales tax (chapter T‐0.1) in respect of the supply by way of sale of a motor vehicle the person received solely for the purpose of again making a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year; or

(2)  an amount of tax provided for in section 16 of the Act respecting the Québec sales tax that a person has paid, in respect of a motor vehicle the supply of which was received by the person by way of retail sale, to the registrant who made the supply to the person in circumstances where the amount was not payable by the person under section 422 of that Act.

1972, c. 22, s. 21; 1982, c. 38, s. 22; 1985, c. 25, s. 169; 1991, c. 67, s. 566; 1998, c. 16, s. 299; 2001, c. 51, s. 233; 2010, c. 31, s. 146; 2015, c. 8, s. 35.

2011-04-01

21. Where an amount has been paid or remitted to the Minister by a person or on his behalf under a fiscal law other than the Taxation Act (chapter I-3) or the Act respecting municipal taxation (chapter F-2.1) and no amount could be exacted from him under such law, when such amount exceeds the duties that he was bound to pay or when he is entitled to a refund of all or part of such amount, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount to which he is entitled if he makes an application therefor within the time limit and according to the modalities prescribed in the fiscal law or the regulations thereunder or, failing such time limit and modalities, by sending a written application to the Minister by registered mail within four years from the date of payment.

This section does not apply in respect of

(1)  an amount that a person has paid as tax under the Act respecting the Québec sales tax (chapter T‐0.1) in respect of the supply by way of sale of a motor vehicle the person received solely for the purpose of again making a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year; or

(2)  an amount of tax provided for in section 16 of the Act respecting the Québec sales tax that a person has paid, in respect of a motor vehicle the supply of which was received by the person by way of retail sale, to the registrant who made the supply to the person in circumstances where the amount was not payable by the person under section 422 of that Act.

1972, c. 22, s. 21; 1982, c. 38, s. 22; 1985, c. 25, s. 169; 1991, c. 67, s. 566; 1998, c. 16, s. 299; 2001, c. 51, s. 233; 2010, c. 31, s. 146.

2001-12-20

21. Where an amount has been paid or remitted to the Minister by a person or on his behalf under a fiscal law other than the Taxation Act (chapter I‐3) or the Act respecting municipal taxation (chapter F‐2.1) and no amount could be exacted from him under such law, when such amount exceeds the duties that he was bound to pay or when he is entitled to a refund of all or part of such amount, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount to which he is entitled if he makes an application therefor within the time limit and according to the modalities prescribed in the fiscal law or the regulations thereunder or, failing such time limit and modalities, by sending a written application to the Deputy Minister by registered mail within four years from the date of payment.

This section does not apply in respect of

(1)  an amount that a person has paid as tax under the Act respecting the Québec sales tax (chapter T‐0.1) in respect of the supply by way of sale of a motor vehicle the person received solely for the purpose of again making a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year; or

(2)  an amount of tax provided for in section 16 of the Act respecting the Québec sales tax that a person has paid, in respect of a motor vehicle the supply of which was received by the person by way of retail sale, to the registrant who made the supply to the person in circumstances where the amount was not payable by the person under section 422 of that Act.

1972, c. 22, s. 21; 1982, c. 38, s. 22; 1985, c. 25, s. 169; 1991, c. 67, s. 566; 1998, c. 16, s. 299; 2001, c. 51, s. 233.

1998-06-12

21. Where an amount has been paid or remitted to the Minister by a person or on his behalf under a fiscal law other than the Taxation Act (chapter I-3) or the Act respecting municipal taxation (chapter F-2.1) and no amount could be exacted from him under such law, when such amount exceeds the duties that he was bound to pay or when he is entitled to a refund of all or part of such amount, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount to which he is entitled if he makes an application therefor within the time limit and according to the modalities prescribed in the fiscal law or the regulations thereunder or, failing such time limit and modalities, by sending a written application to the Deputy Minister by registered mail within four years from the date of payment.

1972, c. 22, s. 21; 1982, c. 38, s. 22; 1985, c. 25, s. 169; 1991, c. 67, s. 566; 1998, c. 16, s. 299.

1992-07-01

21. Where an amount has been paid or remitted to the Minister by a person or on his behalf under a fiscal law other than the Taxation Act (chapter I-3) or the Act respecting municipal taxation (chapter F-2.1) and no amount could be exacted from him under such law, when such amount exceeds the duties that he was bound to pay or when he is entitled to a refund of all or part of such amount, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount to which he is entitled if he makes an application therefor within the time limit and according to the modalities prescribed in the fiscal law or the regulations thereunder or, failing such time limit and modalities, by sending a written application to the Deputy Minister by registered or certified mail within four years from the date of payment.

1972, c. 22, s. 21; 1982, c. 38, s. 22; 1985, c. 25, s. 169; 1991, c. 67, s. 566.

1985-06-20

21. Where a person has paid an amount to the Minister under a fiscal law other than the Taxation Act (chapter I-3) or the Act respecting municipal taxation (chapter F-2.1) or when an amount deducted, withheld or collected under a fiscal law other than the Taxation Act has been remitted to the Minister on behalf of a person and no amount could be exacted from him under such law, when such amount exceeds the duties that he was bound to pay, or when he is entitled to a refund of all or part of such amount, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount to which he is entitled if he makes an application therefor within the time limit and according to the modalities prescribed in the fiscal law or the regulations thereunder or, failing such time limit and modalities, by sending a written application to the Deputy Minister by registered or certified mail within four years from the date of payment.

1972, c. 22, s. 21; 1982, c. 38, s. 22; 1985, c. 25, s. 169.

1982-06-23

21. Where a person has paid an amount to the Minister under a fiscal law other than the Taxation Act (chapter I-3) or when an amount deducted, withheld or collected under a fiscal law other than the Taxation Act has been remitted to the Minister on behalf of a person and no amount could be exacted from him under such law, or such amount exceeds the duties that he was bound to pay, the Minister shall, if the person has never been assessed in respect of such amount, repay him the amount so paid or the part that he was not bound to pay, if he makes a written application therefor, sent to the Deputy Minister by registered or certified mail, within four years from the date of payment.

1972, c. 22, s. 21; 1982, c. 38, s. 22.

1977-12-31

21. When an amount deducted, withheld or collected under a fiscal law has been remitted to the Minister on behalf of a person and no amount may be exacted from him under such law, or such amount remitted to the Minister exceeds the duties that he was bound to pay, the Minister shall, upon a written demand presented by that person within four years from the expiry of the calendar year in which he has paid that amount, repay him the amount so paid or the part that he was not bound to pay.

1972, c. 22, s. 21.