A-6.002 - Tax Administration Act

Section 27.3 Disposition versions

2022-06-08

27.3. The recovery of an amount owed under a fiscal law is prescribed by 10 years from the day on which the notice of assessment is sent or, in the case of charges or fees, from the time the charges or fees are applied. However, where that amount is owed under section 1029.8.61.34 of the Taxation Act (chapter I-3), prescription runs from the date of the formal notice provided for in that section.

In addition to the other cases of suspension provided for by law, prescription is suspended for the period during which

(a)  the Minister cannot recover an unpaid amount by reason of section 12.0.3;

(b)  the Minister has a security in guarantee of the payment of the debt; or

(c)  the person is not resident in Québec.

In addition to the other cases of interruption provided for by law, the prescription is interrupted where

(a)  the Minister takes a measure under any of sections 15, 15.2, 15.3, 31.1.1 and 39; or

(b)  the Minister made an assessment, under any of sections 14, 14.5 and 24.0.1 or under sections 1029.8.61.46 and 1035 of the Taxation Act, in respect of another person concerning the debt.

1996, c. 81, s. 1; 2000, c. 36, s. 8; 2004, c. 21, s. 510; 2005, c. 1, s. 310; 2022, c. 23, s. 1.

2005-03-17

27.3. The recovery of an amount owed under a fiscal law is prescribed by 10 years after the day on which the notice of assessment was sent or, in the case of charges or fees, from the time the charges or fees are applied. However, where that amount is owed under section 1029.8.61.34 of the Taxation Act (chapter I-3), prescription runs from the date of the formal notice provided for in that section.

In addition to the other cases of suspension provided for by law, prescription is suspended for the period during which

(a)  the Minister cannot recover an unpaid amount by reason of section 12.0.3;

(b)  the Minister has a security in guarantee of the payment of the debt; or

(c)  the person is not resident in Québec.

In addition to the other cases of interruption provided for by law, the prescription is interrupted where

(a)  the Minister takes a measure under any of sections 15, 15.2, 15.3, 31, 31.1.1 and 39; or

(b)  the Minister made an assessment, under any of sections 14, 14.5 and 24.0.1 or under sections 1029.8.61.46 and 1035 of the Taxation Act, in respect of another person concerning the debt.

1996, c. 81, s. 1; 2000, c. 36, s. 8; 2004, c. 21, s. 510; 2005, c. 1, s. 310.

2004-11-03

27.3. The recovery of an amount owed under a fiscal law is prescribed five years after the day on which the notice of assessment was sent or, in the case of charges or fees, from the time the charges or fees are applied.

However, prescription is suspended for the time during which the Minister cannot recover an unpaid amount by reason of section 12.0.3.

1996, c. 81, s. 1; 2000, c. 36, s. 8; 2004, c. 21, s. 510.

2000-10-01

27.3. The recovery of an amount owed under a fiscal law is prescribed five years after the expiry of the time limit for payment prescribed by section 27.0.1 or 27.0.2 or, in the case of charges or fees, from the time the charges or fees are applied.

However, prescription is suspended for the time during which the Minister cannot recover an unpaid amount by reason of section 12.0.3.

1996, c. 81, s. 1; 2000, c. 36, s. 8.

1996-12-23

27.3. The recovery of an amount owed under a fiscal law is prescribed five years after the expiry of the time limit for payment prescribed by section 27.0.1 or 27.0.2 or, in the case of charges or fees, from the time the charges or fees are applied.

1996, c. 81, s. 1.