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A-6.002 - Tax Administration Act

Section 95
Disposition versions

Full text
95. Sections 1000 to 1079.16 of the Taxation Act (chapter I‐3) apply, with the necessary modifications, to returns, assessments, payments, refunds, procedure and evidence in the matters contemplated by a fiscal law, subject to this Act and the regulations and as regards returns, subject to the special provisions of any other fiscal law.
1972, c. 22, s. 95; 1974, c. 17, s. 8; 1978, c. 25, s. 22; 1991, c. 67, s. 604; 1995, c. 63, s. 279; 1997, c. 85, s. 360.
95. Sections 1000 to 1082 of the Taxation Act (chapter I‐3) apply, with the necessary modifications, to returns, assessments, payments, refunds, objections and appeals, procedure and evidence in the matters contemplated by a fiscal law, subject to this act and the regulations and, as regards returns, subject to the special provisions of any other fiscal law.
1972, c. 22, s. 95; 1974, c. 17, s. 8; 1978, c. 25, s. 22; 1991, c. 67, s. 604; 1995, c. 63, s. 279.
95. Sections 1000 to 1082 of the Taxation Act (chapter I-3) apply, mutatismutandis, to returns, assessments, payments, refunds, objections and appeals, procedure and evidence in the matters contemplated by a fiscal law, subject to this act and the regulations and, as regards returns, subject to the special provisions of any other fiscal law.
1972, c. 22, s. 95; 1974, c. 17, s. 8; 1978, c. 25, s. 22; 1991, c. 67, s. 604.
95. Sections 1000 to 1082 of the Taxation Act (chapter I-3) apply, mutatismutandis, to returns, assessments, payments, refunds, objections and appeals, procedure and evidence in the matters contemplated by a fiscal law, subject to this act and the regulations and, as regards returns, subject to the special provisions of any other fiscal law.
However, the Minister may determine or redetermine the amount of duties, interest and penalties under the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Meals and Hotels Tax Act (chapter T-3), the Licenses Act (chapter L-3), the Telecommunications Tax Act (chapter T-4) and the Fuel Tax Act (chapter T-1) and the Broadcast Advertising Tax Act (chapter T-2), and assess or reassess, as the case may be:
(a)  within four years following the date on which the duties should have been paid or remitted; or
(b)  at any time, if the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, filing a declaration or report or supplying information under the said acts or this act, or if no account has been rendered, no declaration or report has been filed or no information has been supplied under the said acts or this act.
Without restricting the scope of the second paragraph, the Minister may also redetermine the amount of duties, interest and penalties under the said acts and reassess within the twelve months following the date of mailing of a notice of first assessment, or of a notice of reassessment, as the case may be.
1972, c. 22, s. 95; 1974, c. 17, s. 8; 1978, c. 25, s. 22.
95. Sections 1000 to 1082 of the Taxation Act (chapter I-3) apply, mutatismutandis, to returns, assessments, payments, refunds, objections and appeals, procedure and evidence in the matters contemplated by a fiscal law, subject to this act and the regulations and, as regards returns, subject to the special provisions of any other fiscal law.
However, the Minister may determine or redetermine the amount of duties, interest and penalties under the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Meals and Hotels Tax Act (chapter T-3), the Licenses Act (chapter L-3), the Telecommunications Tax Act (chapter T-4) and the Fuel Tax Act (chapter T-1) and assess or reassess, as the case may be:
(a)  within four years following the date on which the duties should have been paid or remitted; or
(b)  at any time, if the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, filing a declaration or report or supplying information under the said acts or this act, or if no account has been rendered, no declaration or report has been filed or no information has been supplied under the said acts or this act.
Without restricting the scope of the second paragraph, the Minister may also redetermine the amount of duties, interest and penalties under the said acts and reassess within the twelve months following the date of mailing of a notice of first assessment, or of a notice of reassessment, as the case may be.
1972, c. 22, s. 95; 1974, c. 17, s. 8.
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