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A-6.002 - Tax Administration Act

Section 78.2
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78.2. Where an employee has served a statement of offence on a person referred to in the second paragraph of section 78.1, a notice informing the person who committed the offence of the service of the statement must be notified to him by registered mail, to the residence or establishment of the addressee or, in the case of a corporation, to its head office, one of its establishments or the establishment of one of its agents.
A notice sent in accordance with the first paragraph shall not have the effect of extending, restricting or altering any time limit prescribed by a fiscal law or by the Code of Penal Procedure (chapter C‐25.1) for the carrying out of a thing or for the filing of any document or proceeding prescribed by such a law.
1993, c. 79, s. 45; 1997, c. 3, s. 98; 1997, c. 14, s. 312; 1998, c. 16, s. 299; 2010, c. 31, s. 146; I.N. 2016-01-01 (NCCP).
78.2. Where an employee has served a statement of offence to a person referred to in the second paragraph of section 78.1, a notice informing the person who committed the offence of the service of the statement must be sent to him by registered mail, to the residence or establishment of the addressee or, in the case of a corporation, to its head office, one of its establishments or the establishment of one of its agents.
A notice sent in accordance with the first paragraph shall not have the effect of extending, restricting or altering any time limit prescribed by a fiscal law or by the Code of Penal Procedure (chapter C‐25.1) for the carrying out of a thing or for the filing of any document or proceeding prescribed by such a law.
1993, c. 79, s. 45; 1997, c. 3, s. 98; 1997, c. 14, s. 312; 1998, c. 16, s. 299; 2010, c. 31, s. 146.
78.2. Where a public servant has served a statement of offence to a person referred to in the second paragraph of section 78.1, a notice informing the person who committed the offence of the service of the statement must be sent to him by registered mail, to the residence or establishment of the addressee or, in the case of a corporation, to its head office, one of its establishments or the establishment of one of its agents.
A notice sent in accordance with the first paragraph shall not have the effect of extending, restricting or altering any time limit prescribed by a fiscal law or by the Code of Penal Procedure (chapter C‐25.1) for the carrying out of a thing or for the filing of any document or proceeding prescribed by such a law.
1993, c. 79, s. 45; 1997, c. 3, s. 98; 1997, c. 14, s. 312; 1998, c. 16, s. 299.
78.2. Where a public servant has served a statement of offence to a person referred to in the second paragraph of section 78.1, a notice informing the person who committed the offence of the service of the statement must be sent to him by registered or certified mail, to the residence or establishment of the addressee or, in the case of a corporation, to its head office, one of its establishments or the establishment of one of its agents.
A notice sent in accordance with the first paragraph shall not have the effect of extending, restricting or altering any time limit prescribed by a fiscal law or by the Code of Penal Procedure (chapter C‐25.1) for the carrying out of a thing or for the filing of any document or proceeding prescribed by such a law.
1993, c. 79, s. 45; 1997, c. 3, s. 98; 1997, c. 14, s. 312.
78.2. Where a functionary has served a statement of offence to a person referred to in the second paragraph of section 78.1, a notice informing the person who committed the offence of the service of the statement must be sent to him by registered or certified mail, to the residence or establishment of the addressee or, in the case of a corporation, to its head office, one of its establishments or the establishment of one of its agents.
A notice sent in accordance with the first paragraph shall not have the effect of extending, restricting or altering any time limit prescribed by a fiscal law or by the Code of Penal Procedure (chapter C‐25.1) for the carrying out of a thing or for the filing of any document or proceeding prescribed by such a law.
1993, c. 79, s. 45; 1997, c. 3, s. 98.
78.2. Where a functionary has served a statement of offence to a person referred to in the second paragraph of section 78.1, a notice informing the person who committed the offence of the service of the statement must be sent to him by registered or certified mail, to the residence or establishment of the addressee or, in the case of a legal person, to its head office, one of its establishments or the establishment of one of its agents.
A notice sent in accordance with the first paragraph shall not have the effect of extending, restricting or altering any time limit prescribed by a fiscal law or by the Code of Penal Procedure (chapter C-25.1) for the carrying out of a thing or for the filing of any document or proceeding prescribed by such a law.
1993, c. 79, s. 45.
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