Ministère de l'Emploi et de la Solidarité sociale
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 21.0.1
Disposition versions

Full text
21.0.1. Where a person has paid sums in relation to the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment of the portion of the sums paid in relation to the amount in dispute
(a)  after 120 days have elapsed following the sending of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or
(b)  if the person files a contestation in accordance with Chapter III.2 or Chapter IV or makes an appeal.
The repayment is limited to one-half of the amount in dispute where
(a)  the person referred to in the first paragraph is a large corporation; or
(b)  the amount in dispute is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act (chapter I-3) and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
The Minister must make the repayment with all due dispatch.
Sections 1052 and 1053 of the Taxation Act, with the necessary modifications, apply to the repayment.
2000, c. 36, s. 6; 2015, c. 24, s. 4; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 87; 2021, c. 36, s. 21.
21.0.1. Where a person has paid sums in relation to the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment of the portion of the sums paid in relation to the amount in dispute
(a)  after 120 days have elapsed following the sending of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or
(b)  if the person files a contestation in accordance with Chapter III.2 or Chapter IV or brings an appeal.
The repayment is limited to one-half of the amount in dispute where
(a)  the person referred to in the first paragraph is a large corporation; or
(b)  the amount in dispute is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act (chapter I-3) and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
The Minister must make the repayment with all due dispatch.
Sections 1052 and 1053 of the Taxation Act, with the necessary modifications, apply to the repayment.
2000, c. 36, s. 6; 2015, c. 24, s. 4; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 87.
21.0.1. Where a person has paid sums in relation to the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment of the portion of the sums paid in relation to the amount in dispute
(a)  after 120 days have elapsed following the sending of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or
(b)  if the person brings an appeal or a summary appeal.
The repayment is limited to one-half of the amount in dispute where
(a)  the person referred to in the first paragraph is a large corporation; or
(b)  the amount in dispute is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act (chapter I-3) and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
The Minister must make the repayment with all due dispatch.
Sections 1052 and 1053 of the Taxation Act, with the necessary modifications, apply to the repayment.
2000, c. 36, s. 6; 2015, c. 24, s. 4; I.N. 2016-01-01 (NCCP).
21.0.1. Where a person has paid sums in relation to the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment of the portion of the sums paid in relation to the amount in dispute
(a)  after 120 days have elapsed following notification of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or
(b)  if the person brings an appeal or a summary appeal.
The repayment is limited to one-half of the amount in dispute where
(a)  the person referred to in the first paragraph is a large corporation; or
(b)  the amount in dispute is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act (chapter I-3) and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
The Minister must make the repayment with all due dispatch.
Sections 1052 and 1053 of the Taxation Act, with the necessary modifications, apply to the repayment.
2000, c. 36, s. 6; 2015, c. 24, s. 4.
21.0.1. Where a person has paid sums in relation to the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment of the portion of the sums paid in relation to the amount in dispute
(a)  after 120 days have elapsed following notification of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or
(b)  if the person brings an appeal or a summary appeal.
Where the person is a large corporation, the repayment is limited to one half of the amount in dispute.
The Minister must make the repayment with all due dispatch.
Sections 1052 and 1053 of the Taxation Act (chapter I-3), with the necessary modifications, apply to the repayment.
2000, c. 36, s. 6.
© Gouvernement du Québec