A-6.002 - Tax Administration Act

Section 94.4 Disposition versions

1998-06-12

94.4. Where in the course of a period a person who is a mandatary of the Minister under a fiscal law fails to remit an amount he collected by mistake as a duty at the sale of property and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any duty that the person paid in respect of that property under that same law, 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.

1985, c. 25, s. 176; 1998, c. 16, s. 299.

1985-06-20

94.4. Where in the course of a period a person who is a mandatary of the Minister under a fiscal law fails to remit an amount he collected by mistake as a duty at the sale of property and is assessed in that respect, the Minister may reduce the debt resulting from that assessment by any duty that the person paid in respect of that property under that same law, 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.

1985, c. 25, s. 176.