Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
A-6.002 - Tax Administration Act
Section 70.1
Disposition versions
70.1. Notwithstanding section 65 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1), the Minister shall, annually, inform the person in respect of whom the Minister collects information for the application of a fiscal law of
(a) the types of use for which the information is intended;
(b) the categories of persons who will have access to the information;
(c) the obligation to provide the information;
(d) the consequences for the person of refusing to provide information;
(e) the rights of access and correction;
(f) the possibility that comparisons, pairing or cross-matching of information files may be made within the scope of the application of a fiscal law;
(g) the possibility that information could be transmitted to other persons in accordance with this Act.
The first paragraph does not apply to an act performed within the scope of an audit, investigation or inquiry under a fiscal law.
