A-6.002 - Tax Administration Act

Section 30.1 Disposition versions

1995-12-15

30.1. The Minister may withhold any amount that he is required to repay to a person if the person has not, at the time the amount is to be repaid, filed all the returns and reports that he was bound to file under a fiscal law or a regulation made under such a law.

Similarly, the Minister may require a public body referred to in section 31.1.4 or its paying agency to withhold any amount payable to a person if the latter has not, at the time the amount is to be paid, filed all the returns and reports that he was bound to file under a fiscal law or a regulation made under such a law.

The withholding of such an amount remains valid and binding until the Minister, after examining the statements or returns, has determined whether or not the person owes an amount under a fiscal law.

1991, c. 67, s. 572; 1993, c. 79, s. 40; 1995, c. 63, s. 271.

1993-12-17

30.1. The Minister may withhold any amount that he is required to repay to a person if the person has not, at the time the amount is to be repaid, filed all the returns and reports that he was bound to file under a fiscal law or a regulation made under such a law.

The withholding of such an amount remains valid and binding until the Minister, after examining the statements or returns, has determined whether or not the person owes an amount under a fiscal law.

1991, c. 67, s. 572; 1993, c. 79, s. 40.

1992-07-01

30.1. The Minister may withhold the refund to which a person is entitled if the person has not filed all the returns and reports that he was bound to file under a fiscal law or a regulation made under such a law.

In such a case, notwithstanding section 30, no interest is payable on such refund until the day all the returns and reports have been filed.

1991, c. 67, s. 572.