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 25.1
Disposition versions

Full text
25.1. Notwithstanding section 25, the Minister may determine or redetermine the amount of the duties, refunds, interest and penalties and send a notice of assessment in this regard at any time, if
(a)  the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, in filing a return, an application for a refund or a report or in supplying information under a fiscal law, or if no account has been rendered or no return, application for a refund or report filed or no information supplied under a fiscal law; or
(b)  a waiver has been sent to the Minister on the prescribed form.
1991, c. 67, s. 569; 1998, c. 16, s. 270; I.N. 2016-10-01.
25.1. Notwithstanding section 25, the Minister may determine or redetermine the amount of the duties, refunds, interest and penalties and send a notice of assessment in this regard at any time, if
(a)  the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, in filing a declaration, application for a refund or report or in supplying information under a fiscal law, or if no account has been rendered or no declaration, application for a refund or report filed or no information supplied under a fiscal law; or
(b)  a waiver has been sent to the Minister on the prescribed form.
1991, c. 67, s. 569; 1998, c. 16, s. 270.
25.1. Notwithstanding section 25, the Minister may determine or redetermine the amount of the duties, refunds, interest and penalties and send a notice of assessment in this regard at any time,
(a)  if the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, in filing a declaration, application for a refund or report or in supplying information under a fiscal law, or if no account has been rendered or no declaration, application for a refund or report filed or no information supplied under a fiscal law; or
(b)  a waiver has been sent to the Minister on the prescribed form.
1991, c. 67, s. 569.
© Gouvernement du Québec