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A-6.002 - Tax Administration Act
Section 94.5
Disposition versions
94.5. Where an individual who meets the prescribed conditions considers, in the fiscal return filed in accordance with section 1000 of the Taxation Act (chapter I‐3) for a taxation year, that the individual is entitled to a refund for that year, as determined under the second paragraph, not exceeding the prescribed amount for that year, the Minister may, prior to determining the tax payable by the individual for that year and the exigible interest and penalties, if any, make an advance to that individual equal to the amount of the refund so estimated, provided that the individual applies therefor at the time of the filing of the individual’s fiscal return.
The refund referred to in the first paragraph is, for a year, equal to the aggregate of all amounts to which the individual considers to be so entitled for that year under section 70 of the Act respecting parental insurance (chapter A‐29.011), section 220.3 of the Act respecting municipal taxation (chapter F‐2.1), Part I of the Taxation Act, section 78 of the Act respecting the Québec Pension Plan (chapter R‐9), the Act respecting property tax refund (chapter R‐20.1) and section 358 of the Act respecting the Québec sales tax (chapter T‐0.1) and for the following year under section 210.7 of the Act respecting municipal taxation.
94.5. Where an individual who meets the prescribed conditions considers, in the fiscal return filed in accordance with section 1000 of the Taxation Act (chapter I‐3) for a taxation year, that the individual is entitled to a refund for that year, as determined under the second paragraph, not exceeding the prescribed amount for that year, the Minister may, prior to determining the tax payable by the individual for that year and the exigible interest and penalties, if any, make an advance to that individual equal to the amount of the refund so estimated, provided that the individual applies therefor at the time of the filing of the individual’s fiscal return.
The refund referred to in the first paragraph is, for a year, equal to the aggregate of all amounts to which the individual considers to be so entitled for that year under section 70 of the Act respecting parental insurance (chapter A‐29.011), section 220.3 of the Act respecting municipal taxation (chapter F‐2.1), Part I of the Taxation Act, section 78 of the Act respecting the Québec Pension Plan (chapter R‐9), the Act respecting property tax refund (chapter R‐20.1) and section 358 of the Act respecting the Québec sales tax (chapter T‐0.1).
94.5. Where an individual who meets the prescribed conditions considers, in the fiscal return filed in accordance with section 1000 of the Taxation Act (chapter I-3) for a taxation year, that the individual is entitled to a refund for that year, as determined under the second paragraph, not exceeding the prescribed amount for that year, the Minister may, prior to determining the tax payable by the individual for that year and the exigible interest and penalties, if any, make an advance to that individual equal to the amount of the refund so estimated, provided that the individual applies therefor at the time of the filing of the individual’s fiscal return.
The refund referred to in the first paragraph is, for a year, equal to the aggregate of all amounts to which the individual considers to be so entitled for that year under section 220.3 of the Act respecting municipal taxation (chapter F-2.1), Part I of the Taxation Act, section 78 of the Act respecting the Québec Pension Plan (chapter R-9), the Act respecting property tax refund (chapter R-20.1) and section 358 of the Act respecting the Québec sales tax (chapter T-0.1).
94.5. Where an individual who meets the prescribed conditions considers, in the fiscal return filed in accordance with section 1000 of the Taxation Act (chapter I-3) for a taxation year, that the individual is entitled to a refund for that year, as determined under the second paragraph, not exceeding the prescribed amount for that year, the Minister may, prior to determining the tax payable by the individual for that year and the exigible interest and penalties, if any, make an advance to that individual equal to the amount of the refund so estimated, provided that the individual applies therefor at the time of the filing of the individual’s fiscal return.
The refund referred to in the first paragraph is, for a year, equal to the aggregate of all amounts to which the individual considers to be so entitled for that year under section 220.3 of the Act respecting municipal taxation (chapter F-2.1), Part I of the Taxation Act, section 78 of the Act respecting the Québec Pension Plan (chapter R-9), the Act respecting property tax refund (chapter R-20.1) and section 358 of the Act respecting the Québec sales tax (chapter T-0.1).
94.5. Where an individual who meets the prescribed conditions considers, in the fiscal return filed in accordance with section 1000 of the Taxation Act (chapter I-3) for a taxation year, that the individual is entitled to a refund for that year, as determined under the second paragraph, not exceeding the prescribed amount for that year, the Minister may, prior to determining the tax payable by the individual for that year and the exigible interest and penalties, if any, make an advance to that individual equal to the amount of the refund so estimated, provided that the individual applies therefor at the time of the filing of the individual’s fiscal return.
The refund referred to in the first paragraph is, for a year, equal to the aggregate of all amounts to which the individual considers to be so entitled for that year under section 220.3 of the Act respecting municipal taxation (chapter F-2.1), Part I of the Taxation Act, section 78 of the Act respecting the Québec Pension Plan (chapter R-9), the Act respecting real estate tax refund (chapter R-20.1) and section 358 of the Act respecting the Québec sales tax (chapter T-0.1).
94.5. When an individual who meets the prescribed conditions considers, in the fiscal return he files in accordance with section 1000 of the Taxation Act (chapter I-3) for a taxation year, that he is entitled for that year to a refund, as determined under the second paragraph, not exceeding the prescribed amount for that year, the Minister may, prior to determining the tax payable by the individual for that year and the exigible interest and penalties, as the case may be, make an advance to the said individual equal to the amount of the refund so estimated, provided that the individual applies for it at the time he files his return.
The refund contemplated in the first paragraph is, for a year, equal to the aggregate of the amounts to which the individual considers himself so entitled for that year under section 220.3 of the Act respecting municipal taxation (chapter F-2.1), Part I of the Taxation Act, section 78 of the Act respecting the Québec Pension Plan (chapter R-9), the Act respecting real estate tax refund (chapter R-20.1) and section 358 of the Act respecting the Québec sales tax (chapter T-0.1).
94.5. When an individual who meets the prescribed conditions considers, in the fiscal return he files in accordance with section 1000 of the Taxation Act (chapter I-3) for a taxation year, that he is entitled for that year to a refund, as determined under the second paragraph, not exceeding the prescribed amount for that year, the Minister may, prior to determining the tax payable by the individual for that year and the exigible interest and penalties, as the case may be, make an advance to the said individual equal to the amount of the refund so estimated, provided that the individual applies for it at the time he files his return.
The refund contemplated in the first paragraph is, for a year, equal to the aggregate of the amounts to which the individual considers himself so entitled for that year under section 220.3 of the Act respecting municipal taxation (chapter F-2.1), Part I of the Taxation Act, section 78 of the Act respecting the Québec Pension Plan (chapter R-9) and the Act respecting real estate tax refund (chapter R-20.1).
94.5. When an individual who meets the prescribed conditions considers, in the fiscal return he filed in accordance with section 1000 of the Taxation Act (chapter I-3) for the taxation year 1988, that he is entitled to a refund, as determined under the second paragraph, not exceeding the prescribed amount, the Minister may, prior to determining the tax payable by the individual for that year and the exigible interest and penalties, as the case may be, make an advance equal to the amount of the refund so estimated, to the said individual provided that the individual applies for it at the time he files his return.
The refund contemplated in the first paragraph is equal to the aggregate of the amounts to which the individual considers himself so entitled under section 203 of the Act respecting municipal taxation (chapter F-2.1), Part I of the Taxation Act, section 78 of the Act respecting the Québec Pension Plan (chapter R-9) and the Act respecting real estate tax refund (chapter R-20.1).
