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 1049.0.11
Disposition versions

Full text
1049.0.11. Where a partnership incurs a penalty under section 1049.0.5 or 1049.0.5.1, sections 1005 to 1014, 1034 to 1034.0.2, 1035 to 1044.0.2 and 1051 to 1055.1 apply, with the necessary modifications, in respect of the penalty as if the partnership were a corporation.
2001, c. 51, s. 202; 2006, c. 37, s. 48; 2010, c. 31, s. 175; 2017, c. 1, s. 345.
1049.0.11. Where a partnership incurs a penalty under section 1049.0.5 or 1049.0.5.1, the following provisions apply, with the necessary modifications, in respect of the penalty as if the partnership were a corporation:
(a)  sections 1005 to 1014, 1034 to 1034.0.2, 1035 to 1044.0.2 and 1051 to 1055.1; and
(b)  sections 14, 14.4 to 14.6, Division II.1 of Chapter III and Chapters III.1 and III.2 of the Tax Administration Act (chapter A-6.002).
2001, c. 51, s. 202; 2006, c. 37, s. 48; 2010, c. 31, s. 175.
1049.0.11. Where a partnership incurs a penalty under section 1049.0.5 or 1049.0.5.1, the following provisions apply, with the necessary modifications, in respect of the penalty as if the partnership were a corporation:
(a)  sections 1005 to 1014, 1034 to 1034.0.2, 1035 to 1044.0.2 and 1051 to 1055.1; and
(b)  sections 14, 14.4 to 14.6, Division II.1 of Chapter III and Chapters III.1 and III.2 of the Act respecting the Ministère du Revenu (chapter M-31).
2001, c. 51, s. 202; 2006, c. 37, s. 48.
1049.0.11. Where a partnership incurs a penalty under section 1049.0.5, the following provisions apply, with the necessary modifications, in respect of the penalty as if the partnership were a corporation:
(a)  sections 1005 to 1014, 1034 to 1034.0.2, 1035 to 1044.0.2 and 1051 to 1055.1; and
(b)  sections 14, 14.4 to 14.6, Division II.1 of Chapter III and Chapters III.1 and III.2 of the Act respecting the Ministère du Revenu (chapter M-31).
2001, c. 51, s. 202.
© Gouvernement du Québec