A-6.002 - Tax Administration Act

Section 94.2 Disposition versions

1998-06-12

94.2. Where in the course of a period a person who is a mandatary of the Minister under a fiscal law does not pay a duty he is required to pay, does not collect a duty he is required to collect or fails to remit an amount that he is required to remit under such a law and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any amount the mandatary paid by mistake in the course of the period as a duty payable under that same law.

In such a case, the interest and penalties are computed on the balance.

1983, c. 49, s. 47; 1985, c. 25, s. 175; 1991, c. 67, s. 603; 1998, c. 16, s. 299.

1992-07-01

94.2. Where in the course of a period a person who is a mandatary of the Minister under a fiscal law does not pay a duty he is required to pay, does not collect a duty he is required to collect or fails to remit an amount that he is required to remit under such a law and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any amount the mandatary paid by mistake in the course of the period as a duty payable under that same law.

In the case of this section, the interest and penalties are computed on the balance.

1983, c. 49, s. 47; 1985, c. 25, s. 175; 1991, c. 67, s. 603.

1985-06-20

94.2. Where in the course of a period a person who is a mandatary of the Minister under a fiscal law does not pay a duty he is required to pay, does not collect a duty he was entitled to collect as a mandatary of the Minister under a fiscal law or fails to remit a duty collected under such law and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any amount the mandatary paid by mistake in the course of the period as a duty payable under that same law.

In the case of this section, the interest and penalties are computed on the balance.

1983, c. 49, s. 47; 1985, c. 25, s. 175.

1983-12-21

94.2. Where in the course of a period a person does not collect a duty he was entitled to collect as a mandatary of the Minister under a fiscal law and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any amount the mandatary paid by mistake in the course of the period as a duty payable under that same law.

In the case of this section, the interest and penalties are computed on the balance.

1983, c. 49, s. 47.