A-6.002 - Tax Administration Act

Section 28.2 Disposition versions

2011-07-01

28.2. For the purpose of determining the interest payable, if a person pays to the Minister or to a financial institution all or part of the amount that the person is required to pay following a notice of assessment, a notice of determination or a notice sent by the Minister under section 1029.8.61.43 of the Taxation Act (chapter I-3), the date of the payment is deemed to be the day of sending of the notice of assessment, of the notice of determination or of the notice of the Minister provided for in section 1029.8.61.43 of the Taxation Act if the payment is made within the time limit determined by the Minister and mentioned in the notice of assessment, in the notice of determination or in the notice of the Minister.

The same applies in the case of payment made by remitting to the Minister a negotiable instrument that becomes due within that prescribed time.

1983, c. 49, s. 39; 1990, c. 58, s. 2; 1995, c. 1, s. 209; 2004, c. 4, s. 22; 2004, c. 21, s. 511; 2005, c. 1, s. 311; 2011, c. 1, s. 112.

2005-03-17

28.2. For the purpose of determining the interest payable, where a person pays to the Minister or to a financial institution all or part of the amount that the person is required to pay following a notice of assessment or a notice sent by the Minister under section 1029.8.61.43 of the Taxation Act (chapter I-3), the date of the payment is deemed to be the day of sending of the notice of assessment or the day of sending of the notice of the Minister provided for in section 1029.8.61.43 of the Taxation Act if the payment is made within the time limit determined by the Minister and mentioned in the notice of assessment or in the notice of the Minister.

The same applies in the case of payment made by remitting to the Minister a negotiable instrument that becomes due within that prescribed time.

1983, c. 49, s. 39; 1990, c. 58, s. 2; 1995, c. 1, s. 209; 2004, c. 4, s. 22; 2004, c. 21, s. 511; 2005, c. 1, s. 311.

2004-11-03

28.2. For the purpose of determining the interest payable, where a person pays to the Minister or to a financial institution all or part of the amount that the person is required to pay following a notice of assessment, the date of the payment is deemed to be the day of sending of the notice of assessment if the payment is made within the time limit determined by the Minister and mentioned in the notice of assessment.

The same applies in the case of payment made by remitting to the Minister a negotiable instrument that becomes due within that prescribed time.

1983, c. 49, s. 39; 1990, c. 58, s. 2; 1995, c. 1, s. 209; 2004, c. 4, s. 22; 2004, c. 21, s. 511.

2004-04-22

28.2. For the purpose of determining the interest payable, where a person pays to the Minister or to a financial institution all or part of the amount that the person is required to pay following a notice of assessment, the date of the payment is deemed to be the day of sending of the notice of assessment if the payment is made within the time prescribed in the first or second paragraph, whichever applies, of section 27.0.1.

The same applies in the case of payment made by remitting to the Minister a negotiable instrument that becomes due within that prescribed time.

1983, c. 49, s. 39; 1990, c. 58, s. 2; 1995, c. 1, s. 209; 2004, c. 4, s. 22.

1995-01-30

28.2. For the purpose of determining the interest payable, where a person pays to the Minister or to a financial institution all or part of the amount that the person is required to pay following a notice of assessment, the date of the payment is deemed to be the day of mailing of the notice of assessment if the payment is made within the time prescribed in the first or second paragraph, whichever applies, of section 27.0.1.

The same applies in the case of payment made by remitting to the Minister a negotiable instrument that becomes due within that prescribed time.

1983, c. 49, s. 39; 1990, c. 58, s. 2; 1995, c. 1, s. 209.

1990-12-14

28.2. For the purposes of section 28, where a taxpayer pays to the Minister or to a financial institution authorized by the Minister, after the expiry of the time prescribed in subsection 4 of section 1030 of the Taxation Act (chapter I-3) but before the twenty-first day of a subsequent month, all or part of the amount he is required to pay following a notice of assessment, the Minister may decide not to exact payment of the exigible interest on that amount for the period extending from the first day of that month to the day of payment.

The same rule applies where the payment is made by remittance to the Minister, before the twenty-first day of a month, of a negotiable instrument falling due within such time.

This section also applies in respect of an amount claimed under section 12.2.

1983, c. 49, s. 39; 1990, c. 58, s. 2.

1984-01-01

28.2. For the purposes of section 28, where the Minister sends a statement of account to a taxpayer in respect of one or several amounts exigible from him under one or several fiscal laws wherein it is stipulated that interest in respect of any such amounts will cease to run from the date of mailing of the statement of account if payment is made within 30 days following, the payment to the Minister or to a financial institution authorized by him of all or part of the amount claimed within that period of 30 days is deemed to have been made on the date of mailing of the statement of account.

The same rule applies where the payment is made by the remittance to the Minister within the time prescribed in the first paragraph of a negotiable instrument arriving at maturity within that time.

1983, c. 49, s. 39.