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A-6.002 - Tax Administration Act
Section 31.1
Disposition versions
31.1. The Minister, after proceeding with the allocation provided for in section 31, where applicable, may apply the remainder of the refund to which a person is entitled under the Act respecting the Québec sales tax (chapter T-0.1) to the payment of a debt owed by the person under an Act of the Parliament of Canada administered and carried out by the Minister in accordance with an agreement entered into under section 9.0.1.
The refund to which a person is entitled under the Act respecting the Québec sales tax may, following an allocation in accordance with section 31, where applicable, be applied, in accordance with the agreement entered into under section 9.0.1.1, to the payment of a debt owed by the person under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
31.1. The Minister, after proceeding with the allocation provided for in section 31, where applicable, may apply the remainder of the refund to which a person is entitled under the Act respecting the Québec sales tax (chapter T-0.1) to the payment of a debt owed by the person under an Act of the Parliament of Canada administered and carried out by the Minister in accordance with an agreement entered into under section 9.0.1.
