Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1044.3
Disposition versions

Full text
1044.3. A corporation may apply in writing to the Minister for the allocation of an accumulated overpayment amount for a period that begins after 31 December 1999 on account of an accumulated underpayment amount for the period if, in respect of tax paid or payable by the corporation under this Part or Parts III.0.1 to III.3, III.6 to III.11, III.14 or VI.2 to VII or tax paid or payable by the corporation under Part IV, IV.1, VI or VI.1,
(a)  refund interest for the period
i.  is computed on an amount refunded to the corporation, or
ii.  would be computed on an amount to which the corporation is entitled, other than an amount withheld by the Minister under section 30.1 of the Tax Administration Act (chapter A-6.002), if that amount were refunded to the corporation; and
(b)  arrears interest for the period is computed on an amount that is payable by the corporation.
2001, c. 53, s. 234; 2004, c. 4, s. 13; 2004, c. 21, s. 444; 2010, c. 31, s. 175; 2013, c. 10, s. 143.
1044.3. A corporation may apply in writing to the Minister for the allocation of an accumulated overpayment amount for a period that begins after 31 December 1999 on account of an accumulated underpayment amount for the period if, in respect of tax paid or payable by the corporation under this Part or Parts III.0.1 to III.3, III.6 to III.11, III.14 or VI.2 to VII.2 or tax paid or payable by the corporation under Parts IV, IV.1, VI or VI.1,
(a)  refund interest for the period
i.  is computed on an amount refunded to the corporation, or
ii.  would be computed on an amount to which the corporation is entitled, other than an amount withheld by the Minister under section 30.1 of the Tax Administration Act (chapter A-6.002), if that amount were refunded to the corporation; and
(b)  arrears interest for the period is computed on an amount that is payable by the corporation.
2001, c. 53, s. 234; 2004, c. 4, s. 13; 2004, c. 21, s. 444; 2010, c. 31, s. 175.
1044.3. A corporation may apply in writing to the Minister for the allocation of an accumulated overpayment amount for a period that begins after 31 December 1999 on account of an accumulated underpayment amount for the period if, in respect of tax paid or payable by the corporation under this Part or Parts III.0.1 to III.3, III.6 to III.11, III.14 or VI.2 to VII.2 or tax paid or payable by the corporation under Parts IV, IV.1, VI or VI.1,
(a)  refund interest for the period
i.  is computed on an amount refunded to the corporation, or
ii.  would be computed on an amount to which the corporation is entitled, other than an amount withheld by the Minister under section 30.1 of the Act respecting the Ministère du Revenu (chapter M-31), if that amount were refunded to the corporation; and
(b)  arrears interest for the period is computed on an amount that is payable by the corporation.
2001, c. 53, s. 234; 2004, c. 4, s. 13; 2004, c. 21, s. 444.
© Gouvernement du Québec