Ministère de l'Emploi et de la Solidarité sociale
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I-3 - Taxation Act

Section 1035
Disposition versions

Full text
1035. The Minister may at any time assess a taxpayer in respect of any amount payable under any of sections 1034 to 1034.0.0.4, any of subsections 1 to 2.1 of section 1034.1 or any of sections 1034.2, 1034.3, 1034.4, 1034.6, 1034.8 and 1034.10, as the case may be, and this Book applies, with the necessary modifications, to an assessment made under this section as though it had been made under Title II.
1972, c. 23, s. 760; 1973, c. 17, s. 118; 1980, c. 13, s. 106; 1989, c. 77, s. 105; 1995, c. 63, s. 261; 1996, c. 39, s. 252; 1997, c. 85, s. 274; 1999, c. 83, s. 223; 2000, c. 5, s. 273; 2001, c. 53, s. 231; 2003, c. 9, s. 368; 2009, c. 5, s. 486; 2009, c. 15, s. 355; 2017, c. 1, s. 339; 2017, c. 29, s. 198.
1035. The Minister may at any time assess a transferee in respect of any amount payable under section 1034, a person in respect of any amount payable under section 1034.0.0.1, an individual in respect of any amount payable under subsections 1 and 2 of section 1034.1 or section 1034.0.0.2, a transferor in respect of any amount payable under section 1034.0.0.3, a trust in respect of any amount payable under section 1034.0.0.4, an annuitant or policyholder in respect of any amount payable under subsection 2.0.1 of section 1034.1, a person in respect of any amount payable by that person under subsection 2.1 of section 1034.1 or section 1034.2 or 1034.3, an eligible spouse of an individual in respect of any amount payable under section 1034.4 or 1034.6, a beneficiary in respect of any amount payable under section 1034.8 or a holder in respect of any amount payable under section 1034.10, and this Book applies, with the necessary modifications, to an assessment made under this section as though it had been made under Title II.
1972, c. 23, s. 760; 1973, c. 17, s. 118; 1980, c. 13, s. 106; 1989, c. 77, s. 105; 1995, c. 63, s. 261; 1996, c. 39, s. 252; 1997, c. 85, s. 274; 1999, c. 83, s. 223; 2000, c. 5, s. 273; 2001, c. 53, s. 231; 2003, c. 9, s. 368; 2009, c. 5, s. 486; 2009, c. 15, s. 355; 2017, c. 1, s. 339.
1035. The Minister may at any time assess a transferee in respect of any amount payable under section 1034, a person in respect of any amount payable under section 1034.0.0.1, an individual in respect of any amount payable under subsections 1 and 2 of section 1034.1 or section 1034.0.0.2, a transferor in respect of any amount payable under section 1034.0.0.3, an annuitant or policyholder in respect of any amount payable under subsection 2.0.1 of section 1034.1, a person in respect of any amount payable by that person under subsection 2.1 of section 1034.1 or section 1034.2 or 1034.3, an eligible spouse of an individual in respect of any amount payable under section 1034.4 or 1034.6, a beneficiary in respect of any amount payable under section 1034.8 or a holder in respect of any amount payable under section 1034.10, and this Book applies, with the necessary modifications, to an assessment made under this section as though it had been made under Title II.
1972, c. 23, s. 760; 1973, c. 17, s. 118; 1980, c. 13, s. 106; 1989, c. 77, s. 105; 1995, c. 63, s. 261; 1996, c. 39, s. 252; 1997, c. 85, s. 274; 1999, c. 83, s. 223; 2000, c. 5, s. 273; 2001, c. 53, s. 231; 2003, c. 9, s. 368; 2009, c. 5, s. 486; 2009, c. 15, s. 355.
1035. The Minister may at any time assess a transferee in respect of any amount payable under section 1034, a person in respect of any amount payable under section 1034.0.0.1, an individual in respect of any amount payable under subsections 1 and 2 of section 1034.1 or section 1034.0.0.2, a transferor in respect of any amount payable under section 1034.0.0.3, a person in respect of any amount payable by that person under subsection 2.1 of section 1034.1 or section 1034.2 or 1034.3, an eligible spouse of an individual in respect of any amount payable under section 1034.4 or 1034.6 or a beneficiary in respect of any amount payable under section 1034.8, and this Book applies, with the necessary modifications, to an assessment made under this section as though it had been made under Title II.
1972, c. 23, s. 760; 1973, c. 17, s. 118; 1980, c. 13, s. 106; 1989, c. 77, s. 105; 1995, c. 63, s. 261; 1996, c. 39, s. 252; 1997, c. 85, s. 274; 1999, c. 83, s. 223; 2000, c. 5, s. 273; 2001, c. 53, s. 231; 2003, c. 9, s. 368; 2009, c. 5, s. 486.
1035. The Minister may at any time assess a transferee in respect of any amount payable by virtue of section 1034, a person in respect of any amount payable by virtue of section 1034.0.0.1, an individual in respect of any amount payable by virtue of subsections 1 and 2 of section 1034.1 or section 1034.0.0.2, a person in respect of any amount payable by that person by virtue of subsection 2.1 of section 1034.1 or section 1034.2 or 1034.3 or an eligible spouse of an individual in respect of any amount payable by virtue of section 1034.4, and this Book applies, with the necessary modifications, to an assessment made under this section as though it had been made under Title II.
1972, c. 23, s. 760; 1973, c. 17, s. 118; 1980, c. 13, s. 106; 1989, c. 77, s. 105; 1995, c. 63, s. 261; 1996, c. 39, s. 252; 1997, c. 85, s. 274; 1999, c. 83, s. 223; 2000, c. 5, s. 273; 2001, c. 53, s. 231; 2003, c. 9, s. 368.
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