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A-6.002 - Tax Administration Act

Section 36.1
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36.1. The Minister may, on the conditions he determines, waive the filing of a prescribed form, prescribed information, supporting document or any other document the filing of which would otherwise be required.
However, the Minister retains the right to revoke his waiver and to require the filing of any information or document referred to in the first paragraph within such time as he may determine.
The first paragraph does not apply in respect of a prescribed form, prescribed information or a document referred to in section 210.13 of the Act respecting municipal taxation (chapter F-2.1), in the first paragraph of section 230.0.0.4.1 or 1029.6.0.1.2 of the Taxation Act (chapter I-3) or in section 1029.8.0.0.1 of that Act and filed with the Minister after the expiry of the time limit provided for in any of those provisions.
1996, c. 31, s. 21; 2000, c. 25, s. 14; 2011, c. 6, s. 7; 2015, c. 36, s. 5; 2017, c. 1, s. 5.
36.1. The Minister may, on the conditions he determines, waive the filing of a prescribed form, prescribed information, supporting document or any other document the filing of which would otherwise be required.
However, the Minister retains the right to revoke his waiver and to require the filing of any information or document referred to in the first paragraph within such time as he may determine.
The first paragraph does not apply in respect of a prescribed form, prescribed information or a document referred to in the first paragraph of section 230.0.0.4.1 or 1029.6.0.1.2 of the Taxation Act (chapter I-3) or in section 1029.8.0.0.1 of that Act and filed with the Minister after the expiry of the time limit provided for in any of those provisions.
1996, c. 31, s. 21; 2000, c. 25, s. 14; 2011, c. 6, s. 7; 2015, c. 36, s. 5.
36.1. The Minister may, on the conditions he determines, waive the filing of a prescribed form, prescribed information, supporting document or any other document the filing of which would otherwise be required.
However, the Minister retains the right to revoke his waiver and to require the filing of any information or document referred to in the first paragraph within such time as he may determine.
The first paragraph does not apply in respect of a prescribed form, prescribed information or a document referred to in the first paragraph of section 230.0.0.4.1 or 1029.6.0.1.2 of the Taxation Act (chapter I-3) or in section 1029.8.0.0.1 of that Act and filed with the Minister after the expiry of the time limit provided for in any of those provisions to the extent that the time limit has not been extended in accordance with the second paragraph of section 1029.6.0.1.2 of the Taxation Act or the second paragraph of section 36.0.1.
1996, c. 31, s. 21; 2000, c. 25, s. 14; 2011, c. 6, s. 7.
36.1. The Minister may, on the conditions he determines, waive the filing of a prescribed form, prescribed information, supporting document or any other document the filing of which would otherwise be required.
However, the Minister retains the right to revoke his waiver and to require the filing of any information or document referred to in the first paragraph within such time as he may determine.
1996, c. 31, s. 21; 2000, c. 25, s. 14.
36.1. The Minister may, on the conditions he determines, waive the filing of a prescribed form, prescribed information, a voucher or any other document the filing of which would otherwise be required.
However, the Minister retains the right to revoke his waiver and to require the filing of any information or document referred to in the first paragraph within such time as he may determine.
1996, c. 31, s. 21.
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