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 25.2
Disposition versions
25.2. For the purposes of paragraph a of section 25.1, where a reassessment is made after the expiry of the time limit provided for in the second paragraph of section 25, the Minister shall not consider any amount other than an amount the omission or the inclusion of which results, unless the contrary is established by the person, from a false representation of the facts through carelessness or voluntary omission or from fraud committed by the person in rendering an account, in filing a return, an application for a refund or a report or in supplying information prescribed by a fiscal law.
25.2. Notwithstanding section 25.1, the Minister shall disregard, when determining or redetermining the amount of the duties, refunds, interest and penalties, any amount the omission or the inclusion of which does not result, according to the proof provided by the person, from a false representation of the facts through carelessness or voluntary omission or from fraud committed in rendering an account, in filing a declaration, application for a refund or report or in supplying information prescribed by a fiscal law.
25.2. Notwithstanding section 25.1, the Minister shall disregard, when redetermining the amount of the duties, refunds, interest and penalties, any amount the omission or the inclusion of which does not result, according to the proof provided by the person, from a false representation of the facts through carelessness or voluntary omission or from fraud committed in rendering an account, in filing a declaration, application for a refund or report or in supplying information prescribed by a fiscal law.
