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A-6.002 - Tax Administration Act
Section 94.0.3
Disposition versions
94.0.3. (Repealed).
94.0.3. Where, pursuant to a security agreement to ensure the stability of certain tax rates applicable in the case of the major investment project provided for in the agreement and to which the Minister of Finance is a party, the Minister of Finance issues a certificate certifying that a person who is a party to the agreement meets the conditions requisite for the person to rely on the security under the agreement for a taxation year or a calendar year, as the case may be, the Minister of Revenue shall, after receiving the certificate and within the time and in the manner set out in the agreement, remit or pay to that person, or allocate to the payment of any debt owing or about to be owing by the person under a fiscal law, any sum required by the agreement to honour the security for the taxation year or calendar year.
The sums required for the purposes of the first paragraph shall be taken out of the tax receipts collected under the Taxation Act (chapter I-3).
