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A-6.002 - Tax Administration Act
Section 94.9
Disposition versions
94.9. Where the Minister receives a notice under section 24.2 of the Act respecting the Director of Criminal and Penal Prosecutions (chapter D-9.1.1), the Minister shall take the necessary measures to give effect to it.
The same rule applies where the Minister receives a notice under section 24.4 of the Act respecting the Director of Criminal and Penal Prosecutions and, in the case of an assessment, a determination or an appeal before the Court of Québec terminated by the Director of Criminal and Penal Prosecutions in accordance with section 24.1 of that Act, the Minister may, within one year after receipt of the notice, issue a new assessment or determination taking into account the elements of the terminated measure.
In the annual management report required under section 75 of the Act respecting the Agence du revenu du Québec (chapter A-7.003), the Minister shall report on the implementation of the first paragraph during the fiscal year concerned in a manner that will ensure the confidentiality of the information.
94.9. Where the Minister receives a notice under section 24.2 of the Act respecting the Director of Criminal and Penal Prosecutions (chapter D-9.1.1), the Minister shall take the necessary measures to give effect to it.
The same rule applies where the Minister receives a notice under section 24.4 of the Act respecting the Director of Criminal and Penal Prosecutions and, in the case of an assessment, a determination or an appeal before the Court of Québec terminated by the Director of Criminal and Penal Prosecutions in accordance with section 24.1 of that Act, the Minister may, within one year after receipt of the notice, issue a new assessment or determination taking into account the elements of the terminated measure.
In the management report required under section 75 of the Act respecting the Agence du revenu du Québec (chapter A-7.003), the Minister shall report on the implementation of the first paragraph during the fiscal year concerned in a manner that will ensure the confidentiality of the information.
