Ministère de l'Emploi et de la Solidarité sociale
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A-6.002 - Tax Administration Act

Section 39
Disposition versions

Full text
39. For the administration and enforcement of a fiscal law, in particular for the recovery of an amount owed by a person under such a law, the Minister may, by a formal demand notified in accordance with the second paragraph, require from any person, whether or not the person is liable to pay a duty, that the person file, within a reasonable time fixed in the demand, in accordance with the second paragraph:
(a)  information or additional information, including a return, report or supplementary return or report, or
(b)  documents.
The notification or filing to which the first paragraph refers may be made
(a)  by registered mail;
(b)  by personal service; or
(c)  by way of electronic filing, where the person is a bank or a savings and credit union, within the meaning assigned to those expressions by section 1 of the Taxation Act (chapter I-3), that has provided written consent to be notified by way of electronic filing.
The filing, by way of electronic filing, of information, additional information or documents by a bank or a savings and credit union must be done in accordance with the terms and conditions specified by the Minister.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The Minister may also apply to a judge of the Court of Québec, acting in chambers, for authorization to send a person such a formal demand concerning one or more unnamed persons, on the conditions that the judge considers reasonable in the circumstances.
The judge may grant the authorization if satisfied that the filing of the information or document is required to ascertain whether the person or persons concerned carried out an obligation or a duty prescribed by a fiscal law and that the person or persons are identifiable.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24; 1998, c. 16, s. 299; 2000, c. 25, s. 17; 2002, c. 9, s. 141; 2006, c. 7, s. 6; 2015, c. 21, s. 10; I.N. 2016-01-01 (NCCP); 2021, c. 36, s. 2; 2023, c. 19, s. 2.
39. For the administration and enforcement of a fiscal law, in particular for the recovery of an amount owed by a person under such a law, the Minister may, by a formal demand notified in accordance with the second paragraph, require from any person, whether or not the person is liable to pay a duty, that the person file, within a reasonable time fixed in the demand, in accordance with the second paragraph:
(a)  information or additional information, including a return, report or supplementary return or report, or
(b)  documents.
The notification or filing to which the first paragraph refers may be
(a)  by registered mail;
(b)  by personal service; or
(c)  by way of electronic filing, where the person is a bank or a savings and credit union, within the meaning assigned to those expressions by section 1 of the Taxation Act (chapter I-3), that has provided written consent to be notified by way of electronic filing.
The filing, by way of electronic filing, of information, additional information or documents by a bank or a savings and credit union must be done in accordance with the terms and conditions specified by the Minister.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The Minister may also apply to a judge of the Court of Québec, acting in chambers, for authorization to send a person such a formal demand concerning one or more unnamed persons, on the conditions that the judge considers reasonable in the circumstances.
The judge may grant the authorization if satisfied that the filing of the information or document is required to ascertain whether the person or persons concerned carried out an obligation or a duty prescribed by a fiscal law and that the person or persons are identifiable.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24; 1998, c. 16, s. 299; 2000, c. 25, s. 17; 2002, c. 9, s. 141; 2006, c. 7, s. 6; 2015, c. 21, s. 10; I.N. 2016-01-01 (NCCP); 2021, c. 36, s. 2.
39. For the administration and enforcement of a fiscal law, in particular for the recovery of an amount owed by a person under such a law, the Minister may, by a formal demand notified by registered mail or by personal service, require from any person, whether or not the person is liable to pay a duty, that the person file by registered mail or by personal service, within a reasonable time fixed in the demand:
(a)  information or additional information, including a return, report or supplementary return or report, or
(b)  documents.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The Minister may also apply to a judge of the Court of Québec, acting in chambers, for authorization to send a person such a formal demand concerning one or more unnamed persons, on the conditions that the judge considers reasonable in the circumstances.
The judge may grant the authorization if satisfied that the filing of the information or document is required to ascertain whether the person or persons concerned carried out an obligation or a duty prescribed by a fiscal law and that the person or persons are identifiable.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24; 1998, c. 16, s. 299; 2000, c. 25, s. 17; 2002, c. 9, s. 141; 2006, c. 7, s. 6; 2015, c. 21, s. 10; I.N. 2016-01-01 (NCCP).
39. For the administration and enforcement of a fiscal law, in particular for the recovery of an amount owed by a person under such a law, the Minister may, by a formal demand delivered by registered mail or personal service, require from any person, whether or not the person is liable to pay a duty, that the person file by registered mail or personal service, within a reasonable time fixed in the demand:
(a)  information or additional information, including a return, report or supplementary return or report, or
(b)  documents.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The Minister may also apply to a judge of the Court of Québec, acting in chambers, for authorization to send a person such a formal demand concerning one or more unnamed persons, on the conditions that the judge considers reasonable in the circumstances.
The judge may grant the authorization if satisfied that the filing of the information or document is required to ascertain whether the person or persons concerned carried out an obligation or a duty prescribed by a fiscal law and that the person or persons are identifiable.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24; 1998, c. 16, s. 299; 2000, c. 25, s. 17; 2002, c. 9, s. 141; 2006, c. 7, s. 6; 2015, c. 21, s. 10.
39. For the administration and enforcement of a fiscal law, in particular for the recovery of an amount owed by a person under such a law, the Minister may, by a formal demand delivered by registered mail or personal service, require from any person, whether or not the person is liable to pay a duty, that the person file by registered mail or personal service, within a reasonable time fixed in the demand:
(a)  information or additional information, including a return, report or supplementary return or report, or
(b)  documents.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The Minister may also apply ex parte to a judge of the Court of Québec, acting in chambers, for authorization to send a person such a formal demand relating to one or more unnamed persons, on the conditions that the judge considers reasonable in the circumstances.
The judge may grant the authorization if satisfied that the filing of the information or document is required to ascertain whether the person or persons concerned carried out an obligation or a duty prescribed by a fiscal law and that the person or persons are identifiable.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24; 1998, c. 16, s. 299; 2000, c. 25, s. 17; 2002, c. 9, s. 141; 2006, c. 7, s. 6.
39. For the administration and enforcement of a fiscal law, in particular for the recovery of an amount owed by a person under such a law, the Minister may, by a formal demand delivered by registered mail or personal service, require from any person, whether or not the person is liable to pay a duty, that the person file by registered mail or personal service, within a reasonable time fixed in the demand:
(a)  information or additional information, including a return, report or supplementary return or report, or
(b)  documents.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24; 1998, c. 16, s. 299; 2000, c. 25, s. 17; 2002, c. 9, s. 141.
39. The Minister may, by a formal demand delivered by registered mail or personal service require from any person, whether or not he is subject to the payment of a duty, that he file by registered mail or personal service, within a reasonable delay fixed in the demand:
(a)  information or additional information, including a return, report or supplementary return or report exigible under a fiscal law, or
(b)  documents.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24; 1998, c. 16, s. 299; 2000, c. 25, s. 17.
39. The Minister may, by a formal demand delivered by registered mail or personal service require from any person, whether or not he is subject to the payment of a duty, that he file by registered mail or personal service, within a reasonable delay fixed in the demand:
(a)  information or additional information, including a return, report or supplementary return or report exigible under a fiscal law, or
(b)  books, letters, accounts, invoices, financial statements or other documents.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24; 1998, c. 16, s. 299.
39. The Minister may, by a formal demand delivered by registered or certified mail or personal service require from any person, whether or not he is subject to the payment of a duty, that he file by registered or certified mail or personal service, within a reasonable delay fixed in the demand:
(a)  information or additional information, including a return, report or supplementary return or report exigible under a fiscal law, or
(b)  books, letters, accounts, invoices, financial statements or other documents.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578; 1996, c. 31, s. 24.
39. The Minister may, by a formal demand delivered by registered or certified mail or personal service require from any person that he file by registered or certified mail or personal service, within a reasonable delay fixed in the demand:
(a)  information or additional information, including a return, report or supplementary return or report exigible under a fiscal law, or
(b)  books, letters, accounts, invoices, financial statements or other documents.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
The formal demand must set out the consequences of a failure to comply therewith set out in section 39.1.
1972, c. 22, s. 39; 1975, c. 83, s. 84; 1991, c. 67, s. 578.
39. The Minister may, by a formal demand delivered by registered or certified mail or personal service require from any person that he file by registered or certified mail or personal service, within a reasonable delay fixed in the demand:
(a)  information or additional information, including a return, report or supplementary return or report exigible under a fiscal law, or
(b)  books, letters, accounts, invoices, financial statements or other documents.
The person to whom the demand is made must, within the delay fixed, comply with that demand, whether or not he has already filed such return or report, or an answer to a similar demand made under a fiscal law or regulations made under such a law.
1972, c. 22, s. 39; 1975, c. 83, s. 84.
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