A-6.002 - Tax Administration Act

Section 31 Disposition versions

2011-04-01

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may, after obtaining the opinion of the Commission d’accès à l’information, make regulations to determine that a refund owing to a person by reason of the application of a fiscal law may also be allocated to the payment of any amount for which that person is in debt to the State under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the minister or the body responsible for the carrying out or administration of the Act referred to in the regulation of the amount allocated to the debt existing under that Act;

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

A regulation under the second paragraph may prescribe terms and conditions for the allocation operations provided for in that paragraph, including the method for providing the necessary information to the Agency and the order in which the allocations of the amounts referred to in subparagraph b of the third paragraph must be made.

At the request of the Minister or a person authorized specifically by the Minister for that purpose, the information may be provided by the transfer of information files.

Subject to the third paragraph, where a person referred to in section 17.2 fails to comply with a request for security made by the Minister under section 17.2 or 17.4 or fails to maintain such security, the Minister may allocate any amount that the Minister is required to repay to that person pursuant to a fiscal law, to stand in lieu of security, up to the difference between the total amount of security required under sections 17.2 and 17.4 and the amount of security given and maintained under those sections, and give the person notice of it.

Where the Minister, by error or on the basis of inaccurate or incomplete information, has allocated to the payment of the person’s debt or to stand in lieu of security an amount greater than that which the Minister should have allocated, the excess amount is deemed, from the allocation, to have reduced the person’s debt or, as the case may be, to stand in lieu of security.

1972, c. 22, s. 31; 1981, c. 12, s. 23; 1981, c. 24, s. 18; 1985, c. 25, s. 171; 1997, c. 85, s. 347; 1998, c. 16, s. 272; 1999, c. 65, s. 34; 2002, c. 5, s. 4; 2005, c. 2, s. 2; 2010, c. 31, s. 101.

2005-03-17

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may, after obtaining the opinion of the Commission d’accès à l’information, make regulations to determine that a refund owing to a person by reason of the application of a fiscal law may also be allocated to the payment of any amount for which that person is in debt to the State under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the minister or the body responsible for the carrying out or administration of the Act referred to in the regulation of the amount allocated to the debt existing under that Act;

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

A regulation under the second paragraph may prescribe terms and conditions for the allocation operations provided for in that paragraph, including the method for providing the necessary information to the Ministère du Revenu and the order in which the allocations of the amounts referred to in subparagraph b of the third paragraph must be made.

At the request of the Minister or a person authorized specifically by the Minister for that purpose, the information may be provided by the transfer of information files.

Subject to the third paragraph, where a person referred to in section 17.2 fails to comply with a request for security made by the Minister under section 17.2 or 17.4 or fails to maintain such security, the Minister may allocate any amount that the Minister is required to repay to that person pursuant to a fiscal law, to stand in lieu of security, up to the difference between the total amount of security required under sections 17.2 and 17.4 and the amount of security given and maintained under those sections, and give the person notice of it.

Where the Minister, by error or on the basis of inaccurate or incomplete information, has allocated to the payment of the person’s debt or to stand in lieu of security an amount greater than that which the Minister should have allocated, the excess amount is deemed, from the allocation, to have reduced the person’s debt or, as the case may be, to stand in lieu of security.

1972, c. 22, s. 31; 1981, c. 12, s. 23; 1981, c. 24, s. 18; 1985, c. 25, s. 171; 1997, c. 85, s. 347; 1998, c. 16, s. 272; 1999, c. 65, s. 34; 2002, c. 5, s. 4; 2005, c. 2, s. 2.

2002-05-15

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may make regulations to determine that a refund owing to a person by reason of the application of a fiscal law may also be allocated to the payment of any amount for which that person is in debt to the State under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the minister or the body responsible for the carrying out or administration of the Act referred to in the regulation of the amount allocated to the debt existing under that Act;

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

Subject to Division VIII, a regulation contemplated in the second paragraph may prescribe the conditions and modalities of the operations respecting the allocation provided for in the same paragraph and in particular the method of transmitting to the Ministère du Revenu the necessary accounting data and the order in which the allocations of the amounts contemplated in paragraph b of the third paragraph must be made.

Subject to the third paragraph, where a person referred to in section 17.2 fails to comply with a request for security made by the Minister under section 17.2 or 17.4 or fails to maintain such security, the Minister may allocate any amount that the Minister is required to repay to that person pursuant to a fiscal law, to stand in lieu of security, up to the difference between the total amount of security required under sections 17.2 and 17.4 and the amount of security given and maintained under those sections, and give the person notice of it.

Where the Minister, by error or on the basis of inaccurate or incomplete information, has allocated to the payment of the person’s debt or to stand in lieu of security an amount greater than that which the Minister should have allocated, the excess amount is deemed, from the allocation, to have reduced the person’s debt or, as the case may be, to stand in lieu of security.

1972, c. 22, s. 31; 1981, c. 12, s. 23; 1981, c. 24, s. 18; 1985, c. 25, s. 171; 1997, c. 85, s. 347; 1998, c. 16, s. 272; 1999, c. 65, s. 34; 2002, c. 5, s. 4.

1999-12-13

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may make regulations to determine that a refund owing to a person by reason of the application of a fiscal law may also be allocated to the payment of any amount for which that person is in debt to the State under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the minister or the body responsible for the carrying out or administration of the Act referred to in the regulation of the amount allocated to the debt existing under that Act;

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

Subject to section 69, a regulation contemplated in the second paragraph may prescribe the conditions and modalities of the operations respecting the allocation provided for in the same paragraph and in particular the method of transmitting to the Ministère du Revenu the necessary accounting data and the order in which the allocations of the amounts contemplated in paragraph b of the third paragraph must be made.

Subject to the third paragraph, where a person referred to in section 17.2 fails to comply with a request for security made by the Minister under section 17.2 or 17.4 or fails to maintain such security, the Minister may allocate any amount that the Minister is required to repay to that person pursuant to a fiscal law, to stand in lieu of security, up to the difference between the total amount of security required under sections 17.2 and 17.4 and the amount of security given and maintained under those sections, and give the person notice of it.

Where the Minister, by error or on the basis of inaccurate or incomplete information, has allocated to the payment of the person’s debt or to stand in lieu of security an amount greater than that which the Minister should have allocated, the excess amount is deemed, from the allocation, to have reduced the person’s debt or, as the case may be, to stand in lieu of security.

1972, c. 22, s. 31; 1981, c. 12, s. 23; 1981, c. 24, s. 18; 1985, c. 25, s. 171; 1997, c. 85, s. 347; 1998, c. 16, s. 272; 1999, c. 65, s. 34.

1998-06-12

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may make regulations to determine that a refund owing to a person by reason of the application of a fiscal law may also be allocated to the payment of any amount for which that person is in debt to the State under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the department contemplated in the regulation of the amount allocated to the debt existing pursuant to the Act determined in that regulation,

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

Subject to section 69, a regulation contemplated in the second paragraph may prescribe the conditions and modalities of the operations respecting the allocation provided for in the same paragraph and in particular the method of transmitting to the Ministère du Revenu the necessary accounting data and the order in which the allocations of the amounts contemplated in paragraph b of the third paragraph must be made.

Subject to the third paragraph, where a person referred to in section 17.2 fails to comply with a request for security made by the Minister under section 17.2 or 17.4 or fails to maintain such security, the Minister may allocate any amount that the Minister is required to repay to that person pursuant to a fiscal law, to stand in lieu of security, up to the difference between the total amount of security required under sections 17.2 and 17.4 and the amount of security given and maintained under those sections, and give the person notice of it.

Where the Minister, by error or on the basis of inaccurate or incomplete information, has allocated to the payment of the person’s debt or to stand in lieu of security an amount greater than that which the Minister should have allocated, the excess amount is deemed, from the allocation, to have reduced the person’s debt or, as the case may be, to stand in lieu of security.

1972, c. 22, s. 31; 1981, c. 12, s. 23; 1981, c. 24, s. 18; 1985, c. 25, s. 171; 1997, c. 85, s. 347; 1998, c. 16, s. 272.

1997-12-19

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may make regulations to determine that a refund owing to a person by reason of the application of a fiscal law may also be allocated to the payment of any amount for which that person is in debt to the Government under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the department contemplated in the regulation of the amount allocated to the debt existing pursuant to the Act determined in that regulation,

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

Subject to section 69, a regulation contemplated in the second paragraph may prescribe the conditions and modalities of the operations respecting the allocation provided for in the same paragraph and in particular the method of transmitting to the Ministère du Revenu the necessary accounting data and the order in which the allocations of the amounts contemplated in paragraph b of the third paragraph must be made.

Subject to the third paragraph, where a person referred to in section 17.2 fails to comply with a request for security made by the Minister under section 17.2 or 17.4 or fails to maintain such security, the Minister may allocate any amount that the Minister is required to repay to that person pursuant to a fiscal law, to stand in lieu of security, up to the difference between the total amount of security required under sections 17.2 and 17.4 and the amount of security given and maintained under those sections, and give the person notice of it.

Where the Minister, by error or on the basis of inaccurate or incomplete information, has allocated to the payment of the person’s debt or to stand in lieu of security an amount greater than that which the Minister should have allocated, the excess amount is deemed, from the allocation, to have reduced the person’s debt or, as the case may be, to stand in lieu of security.

1972, c. 22, s. 31; 1981, c. 12, s. 23; 1981, c. 24, s. 18; 1985, c. 25, s. 171; 1997, c. 85, s. 347.

1985-06-20

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may make regulations to determine that a refund owing to a person by reason of the application of a fiscal law may also be allocated to the payment of any amount for which that person is in debt to the Government under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the department contemplated in the regulation of the amount allocated to the debt existing pursuant to the Act determined in that regulation,

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

Subject to section 69, a regulation contemplated in the second paragraph may prescribe the conditions and modalities of the operations respecting the allocation provided for in the same paragraph and in particular the method of transmitting to the Ministère du Revenu the necessary accounting data and the order in which the allocations of the amounts contemplated in paragraph b of the third paragraph must be made.

The amounts allocated under a regulation made pursuant to the second paragraph are paid into the consolidated revenue fund.

When the Minister, by error or on the basis of inaccurate or incomplete information, has allocated to the payment of the person’s debt an amount greater than that which he should have allocated, the excess amount is deemed to have reduced, from the allocation, the person’s debt.

1972, c. 22, s. 31; 1981, c. 12, s. 23; 1981, c. 24, s. 18; 1985, c. 25, s. 171.

1981-12-19

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may make regulations to determine that a refund owing to a person by reason of the application of a fiscal law may also be allocated to the payment of any amount for which that person is in debt to the Government under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the department contemplated in the regulation of the amount allocated to the debt existing pursuant to the Act determined in that regulation,

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

Subject to section 69, a regulation contemplated in the second paragraph may prescribe the conditions and modalities of the operations respecting the allocation provided for in the same paragraph and in particular the method of transmitting to the Ministère du Revenu the necessary accounting data and the order in which the allocations of the amounts contemplated in paragraph b of the third paragraph must be made.

The amounts allocated under a regulation made pursuant to the second paragraph are paid into the consolidated revenue fund.

1972, c. 22, s. 31; 1981, c. 12, s. 23; 1981, c. 24, s. 18.

1981-06-18

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

The Government may make regulations to determine that a refund due to a person by reason of the application of the Taxation Act (chapter I-3) may also be allocated to the payment of any amount for which that person is indebted to the Government under an Act other than a fiscal law.

In such a case, the Minister shall

(a)  first, make, where necessary, the allocation provided for under the first paragraph,

(b)  then, inform the department contemplated in the regulation of the amount allocated to the debt existing pursuant to the Act determined in that regulation,

(c)  pay the balance of the refund to the person entitled thereto, and

(d)  send to that person, whether or not any amount is paid to him, a notice containing a detailed account of the sums allocated.

Subject to section 69, a regulation contemplated in the second paragraph may prescribe the conditions and modalities of the operations respecting the allocation provided for in the same paragraph and in particular the method of transmitting to the Ministère du Revenu the necessary accounting data and the order in which the allocations of the amounts contemplated in paragraph b of the third paragraph must be made.

The amounts allocated under a regulation made pursuant to the second paragraph are paid into the consolidated revenue fund.

1972, c. 22, s. 31; 1981, c. 12, s. 23.

1977-12-31

31. When a person entitled to a refund by reason of the application of a fiscal law is also a debtor under such a law or about to become so, the Minister may apply such refund to the payment of the debt of that person, up to the amount of such debt, and give him notice of it.

1972, c. 22, s. 31.