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A-6.002 - Tax Administration Act

Section 59.5.8
Disposition versions

Full text
59.5.8. If an employee, other than a specified employee within the meaning of section 1 of the Taxation Act (chapter I-3), works for the other person referred to in section 59.5.3, the following rules apply:
(a)  section 59.5.3 does not apply to the employee to the extent that the false statement could be used by or on behalf of the other person for a purpose of Title I of the Act respecting the Québec sales tax (chapter T-0.1); and
(b)  the conduct of the employee is deemed to be that of the other person for the purpose of applying section 59.3 to the other person.
2001, c. 51, s. 241; 2004, c. 21, s. 512; 2011, c. 1, s. 117.
59.5.8. Where an employee, other than a specified employee within the meaning of section 1 of the Taxation Act (chapter I-3), works for the other person, the following rules apply:
(a)  section 59.5.3 does not apply to the employee to the extent that the false statement could be used by or on behalf of the other person for a purpose of Title I of the Act respecting the Québec sales tax (chapter T-0.1); and
(b)  the conduct of the employee is deemed to be that of the other person for the purpose of applying section 59.3 to the other person.
2001, c. 51, s. 241; 2004, c. 21, s. 512.
59.5.8. Where an employee, other than a specified employee within the meaning of section 1 of the Taxation Act (chapter I‐3), is employed by the other person, the following rules apply:
(a)  section 59.5.3 does not apply to the employee to the extent that the false statement could be used by or on behalf of the other person for a purpose of Title I of the Act respecting the Québec sales tax (chapter T‐0.1); and
(b)  the conduct of the employee is deemed to be that of the other person for the purpose of applying section 59.3 to the other person.
2001, c. 51, s. 241.
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