N-3 - Notaries Act

Section 16 Disposition versions

2023-10-24

16. No provision of section 15 may be interpreted as limiting or restricting

(1)  the rights specifically defined and granted to any person by any public law or private Act;

(2)  the rights conferred upon advocates and retired advocates by the Act respecting the Barreau du Québec (chapter B-1);

(3)  the rights of members of the Ordre des comptables professionnels agréés du Québec within the limits prescribed by the Chartered Professional Accountants Act (chapter C-48.1), to give advice and opinions on all questions of a financial, administrative or fiscal nature, to prepare and submit to persons entitled thereto plans of financial or fiscal administration, organization and reorganization, to prepare and submit surveys, statements, returns and declarations of the same nature, including tax returns of all kinds, to discuss with all persons having authority in the matter all tax assessments, and also to prepare and give notices of appeal to the Minister of Revenue of Québec and the Minister of National Revenue of Canada and to discuss with them and the officers of their departments the merits of assessments imposed upon their clients with respect to taxation;

(4)  the right of secretaries or assistant secretaries of legal persons to draw up the minutes of meetings of directors or shareholders and all other documents which they are authorized to draw up under federal or provincial laws; or

(5)  the right of a retired notary to perform the acts mentioned in section 13.1.

2000, c. 44, s. 16; 2012, c. 11, s. 29; 2023, c. 23, s. 26.

2012-05-16

16. No provision of section 15 may be interpreted as limiting or restricting

(1)  the rights specifically defined and granted to any person by any public law or private Act;

(2)  the rights conferred upon advocates by the Act respecting the Barreau du Québec (chapter B-1);

(3)  the rights of members of the Ordre des comptables professionnels agréés du Québec within the limits prescribed by the Chartered Professional Accountants Act (chapter C-48.1), to give advice and opinions on all questions of a financial, administrative or fiscal nature, to prepare and submit to persons entitled thereto plans of financial or fiscal administration, organization and reorganization, to prepare and submit surveys, statements, returns and declarations of the same nature, including tax returns of all kinds, to discuss with all persons having authority in the matter all tax assessments, and also to prepare and give notices of appeal to the Minister of Revenue of Québec and the Minister of National Revenue of Canada and to discuss with them and the officers of their departments the merits of assessments imposed upon their clients with respect to taxation;

(4)  the right of secretaries or assistant secretaries of legal persons to draw up the minutes of meetings.

2000, c. 44, s. 16; 2012, c. 11, s. 29.

2002-01-01

16. No provision of section 15 may be interpreted as limiting or restricting

(1)  the rights specifically defined and granted to any person by any public law or private Act;

(2)  the rights conferred upon advocates by the Act respecting the Barreau du Québec (chapter B-1);

(3)  the rights of accountants recognized by the Chartered Accountants Act (chapter C-48) or by the Professional Code (chapter C-26) within the limits of the said Acts, to give advice and opinions on all questions of a financial, administrative or fiscal nature, to prepare and submit to persons entitled thereto plans of financial or fiscal administration, organization and reorganization, to prepare and submit surveys, statements, returns and declarations of the same nature, including tax returns of all kinds, to discuss with all persons having authority in the matter all tax assessments, and also to prepare and give notices of appeal to the Minister of Revenue of Québec and the Minister of National Revenue of Canada and to discuss with them and the officers of their departments the merits of assessments imposed upon their clients with respect to taxation;

(4)  the right of secretaries or assistant secretaries of legal persons to draw up the minutes of meetings.

2000, c. 44, s. 16.