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R-9 - Act respecting the Québec Pension Plan

Section 66
Disposition versions

Full text
66. The Minister may determine any amount payable by an employer, including interest and penalties. He may also redetermine any such amount and make a reassessment or establish an additional assessment.
After each assessment, the Minister shall give notice thereof to the employer. Thereupon, the assessment shall be valid and binding, subject to being varied or vacated on an objection or review, and the employer is liable to pay to the Minister the amount thereof forthwith.
However, no assessment may be made by the Minister in respect of an employer, after the day that is four years after the day on which that amount should have been paid, unless
(a)  the employer has filed no returns;
(b)  the employer has engaged in misrepresentation or has committed fraud in supplying the required information; or
(c)  the employer has filed a waiver with the Minister on the prescribed form.
1965 (1st sess.), c. 24, s. 63; 1993, c. 15, s. 11; 1996, c. 31, s. 36; 1997, c. 86, s. 10; 1999, c. 83, s. 290; 2021, c. 36, s. 186.
66. The Minister may determine any amount payable by an employer, including interest and penalties. He may also redetermine any such amount and make a new assessment or establish an additional assessment.
After each assessment, the Minister shall give notice thereof to the employer. Thereupon, the assessment shall be valid and binding, subject to being varied or vacated on an objection or review, and the employer is liable to pay to the Minister the amount thereof forthwith.
However, no assessment may be made by the Minister in respect of an employer, after the day that is four years after the day on which that amount should have been paid, unless
(a)  the employer has filed no returns ;
(b)  the employer has engaged in misrepresentation or has committed fraud in supplying the required information ; or
(c)  the employer has filed a waiver with the Minister on the prescribed form.
1965 (1st sess.), c. 24, s. 63; 1993, c. 15, s. 11; 1996, c. 31, s. 36; 1997, c. 86, s. 10; 1999, c. 83, s. 290.
66. The Minister may determine any amount payable by an employer, including interest and penalties. He may also redetermine any such amount and make a new assessment or establish an additional assessment.
After each assessment, the Minister shall give notice thereof to the employer. Thereupon, the assessment shall be valid and binding, subject to being varied or vacated on an objection or review, and the employer is liable to pay to the Minister the amount thereof forthwith.
However, no assessment may be made by the Minister in respect of an employer after four years have elapsed from the day on which that amount should have been paid, unless the employer has filed no returns, has engaged in misrepresentation or has committed fraud in supplying the required information or unless a waiver has been filed with the Minister on the prescribed form.
1965 (1st sess.), c. 24, s. 63; 1993, c. 15, s. 11; 1996, c. 31, s. 36; 1997, c. 86, s. 10.
66. The Minister may determine any amount payable by an employer, including interest and penalties. He may also redetermine any such amount and make a new assessment or establish an additional assessment.
After each assessment, the Minister shall give notice thereof to the employer. Thereupon, the assessment shall be valid and binding, subject to being varied or vacated on an objection or review, and the employer is liable to pay to the Minister the amount thereof forthwith.
However, no assessment may be made by the Minister in respect of an employer after four years have elapsed from the day on which that amount should have been paid, unless the employer has engaged in misrepresentation or has committed fraud in supplying the required information or unless a waiver has been filed with the Minister on the prescribed form.
1965 (1st sess.), c. 24, s. 63; 1993, c. 15, s. 11; 1996, c. 31, s. 36.
66. The Minister may determine any amount payable by an employer, including interest and penalties. He may also redetermine any such amount and make a new assessment or establish an additional assessment.
After each assessment, the Minister shall give notice thereof to the employer. Thereupon, the assessment shall be valid and binding, subject to being varied or vacated on an objection or review, and the employer is liable to pay to the Minister the amount thereof forthwith.
Nevertheless, no assessment may be made by the Minister in respect of an employer after four years have elapsed from the day on which that amount should have been paid, unless the employer has made any misrepresentation or committed any fraud in supplying any required information.
1965 (1st sess.), c. 24, s. 63; 1993, c. 15, s. 11.
66. The Minister may assess an employer for every amount payable by him, including the interest and penalties payable, and may establish a revised or additional assessment.
After each assessment, the Minister shall give notice thereof to the employer. Thereupon, the assessment shall be valid and binding, subject to being varied or vacated on an objection or review, and the employer is liable to pay to the Minister the amount thereof forthwith.
Nevertheless, no assessment of an amount payable by an employer under this act may be made by the Minister after four years have elapsed from the day on which that amount should have been paid, unless the employer has made any misrepresentation or committed any fraud in supplying any required information.
1965 (1st sess.), c. 24, s. 63.
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