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A-6.002 - Tax Administration Act

Section 31.1.4
Disposition versions

Full text
31.1.4. For the purposes of the second paragraph of section 30.1 and section 31.1.1, the term “public bodies” includes the Government and its departments, the general and vocational colleges, the school service centres, the school boards, the Comité de gestion de la taxe scolaire de l’île de Montréal, Santé Québec and the public institutions and health and social services agencies within the meaning of the Act respecting health services and social services (chapter S-4.2).
Public bodies also include bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A-6.001), but do not include bodies carrying on trust activities and government businesses or bodies with share capital, with respect to amounts paid to persons other than their employees or suppliers of goods or services.
Notwithstanding the second paragraph, the Société québécoise des infrastructures is a public body.
1993, c. 79, s. 41; 1995, c. 63, s. 273; 2000, c. 15, s. 163; 2002, c. 75, s. 33; 2004, c. 4, s. 23; 2005, c. 32, s. 308; 2013, c. 23, s. 164; 2020, c. 1, s. 309; 2023, c. 34, s. 886.
31.1.4. For the purposes of the second paragraph of section 30.1 and section 31.1.1, the term “public bodies” includes the Government and its departments, the general and vocational colleges, the school service centres, the school boards, the Comité de gestion de la taxe scolaire de l’île de Montréal and the public institutions and health and social services agencies within the meaning of the Act respecting health services and social services (chapter S-4.2).
Public bodies also include bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A-6.001), but do not include bodies carrying on trust activities and government businesses or bodies with share capital, with respect to amounts paid to persons other than their employees or suppliers of goods or services.
Notwithstanding the second paragraph, the Société québécoise des infrastructures is a public body.
1993, c. 79, s. 41; 1995, c. 63, s. 273; 2000, c. 15, s. 163; 2002, c. 75, s. 33; 2004, c. 4, s. 23; 2005, c. 32, s. 308; 2013, c. 23, s. 164; 2020, c. 1, s. 309.
31.1.4. For the purposes of the second paragraph of section 30.1 and section 31.1.1, the term “public bodies” includes the Government and its departments, the general and vocational colleges, the school boards, the Comité de gestion de la taxe scolaire de l’île de Montréal and the public institutions and health and social services agencies within the meaning of the Act respecting health services and social services (chapter S-4.2).
Public bodies also include bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A-6.001), but do not include bodies carrying on trust activities and government businesses or bodies with share capital, with respect to amounts paid to persons other than their employees or suppliers of goods or services.
Notwithstanding the second paragraph, the Société québécoise des infrastructures is a public body.
1993, c. 79, s. 41; 1995, c. 63, s. 273; 2000, c. 15, s. 163; 2002, c. 75, s. 33; 2004, c. 4, s. 23; 2005, c. 32, s. 308; 2013, c. 23, s. 164.
31.1.4. For the purposes of the second paragraph of section 30.1 and section 31.1.1, the term “public bodies” includes the Government and its departments, the general and vocational colleges, the school boards, the Comité de gestion de la taxe scolaire de l’île de Montréal and the public institutions and health and social services agencies within the meaning of the Act respecting health services and social services (chapter S‐4.2).
Public bodies also include bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A‐6.001), but do not include bodies carrying on trust activities and government businesses or bodies with share capital, with respect to amounts paid to persons other than their employees or suppliers of goods or services.
Notwithstanding the second paragraph, the Société immobilière du Québec is a public body.
1993, c. 79, s. 41; 1995, c. 63, s. 273; 2000, c. 15, s. 163; 2002, c. 75, s. 33; 2004, c. 4, s. 23; 2005, c. 32, s. 308.
31.1.4. For the purposes of the second paragraph of section 30.1 and section 31.1.1, the term “public bodies” includes the Government and its departments, the general and vocational colleges, the school boards, the Comité de gestion de la taxe scolaire de l’île de Montréal and the public institutions and regional health and social services boards within the meaning of the Act respecting health services and social services (chapter S-4.2).
Public bodies also include bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A-6.001), but do not include bodies carrying on trust activities and government businesses or bodies with share capital, with respect to amounts paid to persons other than their employees or suppliers of goods or services.
Notwithstanding the second paragraph, the Société immobilière du Québec is a public body.
1993, c. 79, s. 41; 1995, c. 63, s. 273; 2000, c. 15, s. 163; 2002, c. 75, s. 33; 2004, c. 4, s. 23.
31.1.4. For the purposes of the second paragraph of section 30.1 and section 31.1.1, the term “public bodies” includes the Government and its departments, the general and vocational colleges, the school boards, the Comité de gestion de la taxe scolaire de l’île de Montréal and the public institutions and regional health and social services boards within the meaning of the Act respecting health services and social services (chapter S-4.2).
Public bodies also include bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A-6.001), but do not include bodies designated therein as administering trust funds or as being joint stock companies or agencies of the Government, except the Société immobilière du Québec.
1993, c. 79, s. 41; 1995, c. 63, s. 273; 2000, c. 15, s. 163; 2002, c. 75, s. 33.
31.1.4. For the purposes of the second paragraph of section 30.1 and section 31.1.1, the term “public bodies” includes the Government and its departments, the general and vocational colleges, the school boards, the Conseil scolaire de l’Île de Montréal and the public institutions and regional health and social services boards within the meaning of the Act respecting health services and social services (chapter S‐4.2).
Public bodies also include bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A-6.001), but do not include bodies designated therein as administering trust funds or as being joint stock companies or agencies of the Government, except the Société immobilière du Québec.
1993, c. 79, s. 41; 1995, c. 63, s. 273; 2000, c. 15, s. 163.
31.1.4. For the purposes of the second paragraph of section 30.1 and section 31.1.1, the term “public bodies” includes the Government and its departments, the general and vocational colleges, the school boards, the Conseil scolaire de l’Île de Montréal and the public institutions and regional health and social services boards within the meaning of the Act respecting health services and social services (chapter S‐4.2).
Public bodies also include bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A‐6), but do not include bodies designated therein as administering trust funds or as being joint stock companies or agencies of the Government, except the Société immobilière du Québec.
1993, c. 79, s. 41; 1995, c. 63, s. 273.
31.1.4. For the purposes of section 31.1.1, the term “public bodies” means the Government and its departments, and the bodies, including the persons designated by the National Assembly, listed in the additional notes accompanying the financial statements of the Government published yearly under the Financial Administration Act (chapter A-6), but does not include bodies designated therein as administering trust funds or as being joint stock companies or agencies of the Government, except the Société immobilière du Québec.
1993, c. 79, s. 41.
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