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A-6.002 - Tax Administration Act

Section 25
Disposition versions

Full text
25. The Minister may determine or redetermine the amount of the duties, interest and penalties owed by a person under a fiscal law as well as the amount of the refund to which a person is entitled under a fiscal law and send a notice of assessment to him in this regard.
However, no such assessment may be made
(a)  more than four years after the later of
i.  the date on which the duties should have been paid, and
ii.  the date on which the return was filed; or
(b)  more than four years after the application for a refund was filed.
This section does not apply in respect of a repayment referred to in section 21.0.1.
1972, c. 22, s. 25; 1974, c. 17, s. 4; 1983, c. 49, s. 38; 1991, c. 67, s. 569; 1996, c. 31, s. 17; 2000, c. 36, s. 7.
25. The Minister may determine or redetermine the amount of the duties, interest and penalties owed by a person under a fiscal law as well as the amount of the refund to which a person is entitled under a fiscal law and send a notice of assessment to him in this regard.
However, no such assessment may be made
(a)  more than four years after the later of
i.  the date on which the duties should have been paid, and
ii.  the date on which the return was filed; or
(b)  more than four years after the application for a refund was filed.
1972, c. 22, s. 25; 1974, c. 17, s. 4; 1983, c. 49, s. 38; 1991, c. 67, s. 569; 1996, c. 31, s. 17.
25. The Minister may determine or redetermine the amount of the duties, interest and penalties owed by a person under a fiscal law as well as the amount of the refund to which a person is entitled under a fiscal law and send a notice of assessment to him in this regard.
However, no such assessment may be made more than four years after the date on which the duties should have been paid or the application for a refund was filed.
1972, c. 22, s. 25; 1974, c. 17, s. 4; 1983, c. 49, s. 38; 1991, c. 67, s. 569.
25. The Minister may determine or redetermine the amount of the duties, interest and penalties under a fiscal law and assess or reassess any person respecting any amount exigible under such a law.
Where a person bound to deduct, withhold or collect an amount by virtue of a fiscal law has omitted to keep in prescribed manner the registers and books of account envisaged in subsection 1 of section 34 or to keep such registers and books of account, as well as any vouchers necessary to verify the information contained in such registers and books of account in accordance with sections 35.1 to 35.6, or is unable or refuses to produce such registers, books of account and vouchers to a person authorized by the Minister to examine and audit them, the Minister may issue a certificate ascertaining such omission, inability or refusal, mentioning the amount assessed; such certificate shall then make proof of the amount assessed, unless the person establishes, by documentary proof, the exact amount that should have been assessed.
1972, c. 22, s. 25; 1974, c. 17, s. 4; 1983, c. 49, s. 38.
25. The Minister may determine the duties, interest and penalties under a fiscal law and the regulations made under such a law and assess any person respecting any amount that he owes to Her Majesty in right of Québec under such a law or regulation.
Where a person bound to deduct, withhold or collect an amount by virtue of a fiscal law or regulations made by virtue of such a law has omitted to keep in prescribed manner the registers and books of account envisaged in subsection 1 of section 34 or to keep such registers and books of account, as well as the invoices and any other vouchers necessary to verify the information contained in such registers and books of account in accordance with section 37, or is unable or refuses to produce such registers, books of account and vouchers to a person authorized by the Minister to examine and audit them, the Minister may issue a certificate ascertaining such omission, inability or refusal, mentioning the amount assessed; such certificate shall then make proof of the amount assessed, unless the person establishes, by documentary proof, the exact amount that should have been assessed.
1972, c. 22, s. 25; 1974, c. 17, s. 4.
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