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A-6.002 - Tax Administration Act

Section 27.0.1
Disposition versions

Full text
27.0.1. Where a notice of assessment is sent to a person, the duties, interest and penalties mentioned in the notice and still outstanding are payable without delay to the Minister upon the sending of the notice even if the assessment is the subject of an objection, a contestation filed in accordance with Chapter III.2 or Chapter IV or an appeal.
1995, c. 1, s. 206; 1997, c. 14, s. 299; 2001, c. 52, s. 6; 2004, c. 4, s. 21; 2004, c. 21, s. 508; 2005, c. 1, s. 309; 2020, c. 12, s. 88.
27.0.1. Where a notice of assessment is sent to a person, the duties, interest and penalties mentioned in the notice and still outstanding are payable without delay to the Minister upon the sending of the notice even if the assessment is the subject of an objection, an appeal or a summary appeal.
1995, c. 1, s. 206; 1997, c. 14, s. 299; 2001, c. 52, s. 6; 2004, c. 4, s. 21; 2004, c. 21, s. 508; 2005, c. 1, s. 309.
27.0.1. Where a notice of assessment is sent to a person, the duties, interest and penalties mentioned in the notice and still outstanding are payable to the Minister as soon as that notice is sent even if the assessment is the subject of an objection, an appeal or a summary appeal.
1995, c. 1, s. 206; 1997, c. 14, s. 299; 2001, c. 52, s. 6; 2004, c. 4, s. 21; 2004, c. 21, s. 508.
27.0.1. Every person shall, before the twenty-first day of the month following the month during which a notice of assessment was sent to him, pay to the Minister the duties, interest and penalties mentioned in the notice and still outstanding, whether or not an objection, appeal or summary appeal is in progress in respect of the assessment.
However, in the case of an individual or a trust, payment must be made within 45 days following the date on which the notice of assessment was sent if the notice was issued under the following provisions:
(a)  sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);
(b)  the Taxation Act (chapter I-3), except sections 1034 to 1036 of that Act, where the individual or a trust is required to pay the amount other than as a mandatary of the Minister;
(b.1)  sections 34.1.1 and 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);
(c)  the Act respecting the Québec Pension Plan (chapter R-9), where the individual is required to pay the amount other than as an employer;
(d)  the Act respecting property tax refund (chapter R-20.1);
(e)  sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1).
1995, c. 1, s. 206; 1997, c. 14, s. 299; 2001, c. 52, s. 6; 2004, c. 4, s. 21.
27.0.1. Every person shall, before the twenty-first day of the month following the month during which a notice of assessment was mailed to him, pay to the Minister the duties, interest and penalties mentioned in the notice and still outstanding, whether or not an objection, appeal or summary appeal is in progress in respect of the assessment.
However, in the case of an individual or a trust, payment must be made within 45 days following the date on which the notice of assessment was mailed if the notice was issued under the following provisions:
(a)  sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);
(b)  the Taxation Act (chapter I‐3), except sections 1034 to 1036 of that Act, where the individual or a trust is required to pay the amount other than as a mandatary of the Minister;
(b.1)  sections 34.1.1 and 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5);
(c)  the Act respecting the Québec Pension Plan (chapter R‐9), where the individual is required to pay the amount other than as an employer;
(d)  the Act respecting property tax refund (chapter R‐20.1);
(e)  sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1).
1995, c. 1, s. 206; 1997, c. 14, s. 299; 2001, c. 52, s. 6.
27.0.1. Every person shall, before the twenty-first day of the month following the month during which a notice of assessment was mailed to him, pay to the Minister the duties, interest and penalties mentioned in the notice and still outstanding, whether or not an objection, appeal or summary appeal is in progress in respect of the assessment.
However, in the case of an individual, payment must be made within 45 days following the date on which the notice of assessment was mailed if the notice was issued under the following provisions:
(a)  sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);
(b)  the Taxation Act (chapter I‐3), except sections 1034 to 1036 of that Act, where the individual is required to pay the amount other than as a mandatary of the Minister;
(c)  the Act respecting the Québec Pension Plan (chapter R‐9), where the individual is required to pay the amount other than as an employer;
(d)  the Act respecting property tax refund (chapter R‐20.1);
(e)  sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1).
1995, c. 1, s. 206; 1997, c. 14, s. 299.
27.0.1. Every person shall, before the twenty-first day of the month following the month during which a notice of assessment was mailed to him, pay to the Minister the duties, interest and penalties mentioned in the notice and still outstanding, whether or not an objection, appeal or summary appeal is in progress in respect of the assessment.
However, in the case of an individual, payment must be made within 45 days following the date on which the notice of assessment was mailed if the notice was issued under the following provisions:
(a)  sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);
(b)  the Taxation Act (chapter I‐3), except sections 1034 to 1036 of that Act, where the individual is required to pay the amount other than as a mandatary of the Minister;
(c)  the Act respecting the Québec Pension Plan (chapter R‐9), where the individual is required to pay the amount other than as an employer;
(d)  the Act respecting real estate tax refund (chapter R‐20.1);
(e)  sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1).
1995, c. 1, s. 206; 1997, c. 14, s. 299.
27.0.1. Every person shall, before the twenty-first day of the month following the month during which a notice of assessment was mailed to him, pay to the Minister the duties, interest and penalties mentioned in the notice and still outstanding, whether or not an objection, appeal or summary appeal is in progress in respect of the assessment.
However, in the case of an individual, payment must be made within 45 days following the date on which the notice of assessment was mailed if the notice was issued under the following provisions:
(a)  sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);
(b)  the Taxation Act (chapter I‐3), except sections 1034 to 1036 of that Act, where the individual is required to pay the amount other than as an agent of the Minister;
(c)  the Act respecting the Québec Pension Plan (chapter R‐9), where the individual is required to pay the amount other than as an employer;
(d)  the Act respecting real estate tax refund (chapter R‐20.1);
(e)  sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1).
1995, c. 1, s. 206.
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