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 25.3
Disposition versions

Full text
25.3. Where the Minister would be entitled, by virtue only of a waiver contemplated in paragraph b of section 25.1, to redetermine the amount of the duties, refunds, interest and penalties under a fiscal law, he may not make such a redetermination after the day that is six months after the date on which a notice of revocation of the waiver is filed with the Minister in prescribed form and in duplicate, by registered mail.
1991, c. 67, s. 569; 1998, c. 16, s. 299; 2010, c. 31, s. 100; 2021, c. 14, s. 4.
25.3. Where the Minister would be entitled, by virtue only solely of a waiver contemplated in paragraph b of section 25.1, to redetermine the amount of the duties, refunds, interest and penalties under a fiscal law, he may not make such a redetermination after the day that is six months after the date on which a notice of revocation of the waiver is filed with the Minister in prescribed form and in duplicate, by registered mail.
1991, c. 67, s. 569; 1998, c. 16, s. 299; 2010, c. 31, s. 100.
25.3. Where the Minister would be entitled, by virtue only solely of a waiver contemplated in paragraph b of section 25.1, to redetermine the amount of the duties, refunds, interest and penalties under a fiscal law, he may not make such a redetermination after the day that is six months after the date on which a notice of revocation of the waiver in prescribed form and in duplicate, addressed to the Deputy Minister, is filed by registered mail.
1991, c. 67, s. 569; 1998, c. 16, s. 299.
25.3. Where the Minister would be entitled, by virtue only solely of a waiver contemplated in paragraph b of section 25.1, to redetermine the amount of the duties, refunds, interest and penalties under a fiscal law, he may not make such a redetermination after the day that is six months after the date on which a notice of revocation of the waiver in prescribed form and in duplicate, addressed to the Deputy Minister, is filed by registered or certified mail.
1991, c. 67, s. 569.
© Gouvernement du Québec