T-0.1 - Act respecting the Québec sales tax

Section 289.12 Disposition versions

2020-09-24

289.12. If, after 60 days after the day on which a notice of intent was sent by the Minister to a participating employer of a pension plan, the Minister is not satisfied that the participating employer did not fail to account for, as and when required under this Title, any tax deemed to have been collected by the participating employer on the last day of a particular fiscal year in accordance with any of sections 289.5 to 289.6.1 in respect of the pension plan, the Minister may send a notice in writing to the participating employer and to the pension entity of the pension plan or master pension entity of the pension plan with which the participating employer made the election that the election is revoked as of the day specified in the notice, and that day is not to be earlier than the day specified in the notice of intent and must be the first day of any fiscal year of the participating employer.

2015, c. 21, s. 684; 2020, c. 16, s. 218.

2015-10-21

289.12. If, after 60 days after the day on which a notice of intent was sent by the Minister to a participating employer of a pension plan, the Minister is not satisfied that the participating employer did not fail to account for, as and when required under this Title, any tax deemed to have been collected by the participating employer on the last day of a particular fiscal year in accordance with section 289.5 or 289.6 in respect of the pension plan, the Minister may send a notice in writing to the participating employer and to the pension entity of the pension plan with which the participating employer made an election under the first paragraph of section 289.9 that the election is revoked as of the day specified in the notice, and that day is not to be earlier than the day specified in the notice of intent and must be the first day of any fiscal year of the participating employer.

2015, c. 21, s. 684.