A-6.002 - Tax Administration Act

Section 94.3 Disposition versions

1998-06-12

94.3. 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 was required to pay pursuant to the said Act and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any amount the mandatary collected by mistake, in good faith, as a duty under the said law in the course of the period and that he remitted to the Minister, less any amount the Minister reimburses to a taxpayer who made such a payment to the mandatary by mistake.

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

Notwithstanding the foregoing, where a mandatary benefits from a reduction provided for in the first paragraph, he is required to pay to the Minister a penalty of 10% of the amount assessed and that penalty may neither be reduced nor be cancelled.

1983, c. 49, s. 47; 1998, c. 16, s. 299.

1983-12-21

94.3. 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 was required to pay pursuant to the said Act and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any amount the mandatary collected by mistake, in good faith, as a duty under the said law in the course of the period and that he remitted to the Minister, less any amount the Minister reimburses to a taxpayer who made such a payment to the mandatary by mistake.

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

Notwithstanding the foregoing, where a mandatary benefits from a reduction provided for in the first paragraph, he is required to pay to the Minister a penalty of 10% of the amount assessed and that penalty may neither be reduced nor be cancelled.

1983, c. 49, s. 47.