A-6.002 - Tax Administration Act

Section 9 Disposition versions

2002-05-15

9. The Minister may, in accordance with the applicable legislative provisions and with the authorization of the Government, enter into any agreement with any government, a department of that government, an international organization or a body of that government or international organization, that is consistent with the interests and rights of Québec, for the application of a fiscal law or to facilitate the carrying out of a fiscal law, avoid double taxation or give effect to international fiscal agreements. Such an agreement may authorize that government, government department, international organization or body to enter into any agreement with a third person with a view to facilitating its implementation.

The Minister may also, with the authorization of the Government, enter into any agreement with any person, to entrust the person with the application of all or part of a fiscal law.

1972, c. 22, s. 9; 1974, c. 17, s. 2; 1978, c. 25, s. 4; 1984, c. 35, s. 39; 1985, c. 30, s. 146; 1993, c. 79, s. 29; 2002, c. 5, s. 2.

1993-12-17

9. The Minister may, according to law and with the authorization of the Government, enter into any agreement with any government or body, consistent with the interests and rights of Québec, to facilitate the carrying out of a fiscal law, avoid double taxation or give effect to international fiscal agreements. Such an agreement may authorize that government or body to enter into any agreement with a third person that may facilitate its implementation.

The Minister may also, with the authorization of the Government, enter into any agreement with one of its departments or bodies, or any person, association or partnership, for the purposes of application of any fiscal law.

1972, c. 22, s. 9; 1974, c. 17, s. 2; 1978, c. 25, s. 4; 1984, c. 35, s. 39; 1985, c. 30, s. 146; 1993, c. 79, s. 29.

1985-06-20

9. The Minister may, according to law and with the authorization of the Government, enter into any agreement with any government or body, consistent with the interests and rights of Québec, to facilitate the carrying out of a fiscal law, avoid double taxation or give effect to international fiscal agreements.

The Minister may also, with the authorization of the Government, enter into any agreement with one of its departments or bodies, or any person, association or partnership, for the purposes of application of any fiscal law.

1972, c. 22, s. 9; 1974, c. 17, s. 2; 1978, c. 25, s. 4; 1984, c. 35, s. 39; 1985, c. 30, s. 146.

1984-12-14

9. The Minister may, in accordance with the Act respecting the Ministère des Affaires intergouvernementales (chapter M-21) and with the authorization of the Government, enter into any agreement with any government or body, consistent with the interests and rights of Québec, to facilitate the carrying out of a fiscal law, avoid double taxation or give effect to international fiscal agreements.

The Minister may also, with the authorization of the Government, enter into any agreement with one of its departments or bodies, or any person, association or partnership, for the purposes of application of any fiscal law.

1972, c. 22, s. 9; 1974, c. 17, s. 2; 1978, c. 25, s. 4; 1984, c. 35, s. 39.

1978-12-22

9. The Minister may, in accordance with the Act respecting the Ministère des Affaires intergouvernementales (chapter M-21) and with the authorization of the Government, enter into any agreement with any government or body, consistent with the interests and rights of Québec, to facilitate the carrying out of a fiscal law, avoid double taxation or give effect to international fiscal agreements.

1972, c. 22, s. 9; 1974, c. 17, s. 2; 1978, c. 25, s. 4.

1977-12-31

9. The Minister may, with the authorization of the Gouvernement, enter into any agreement with any government or body, consistent with the interests and rights of Québec, to facilitate the carrying out of a fiscal law or give effect to international fiscal agreements.

1972, c. 22, s. 9; 1974, c. 17, s. 2.