A-6.002 - Tax Administration Act

Section 2 Disposition versions

2011-04-01

2. The Minister of Revenue is responsible for the administration of fiscal laws.

The Minister assumes any other responsibility assigned to the Minister by another Act or by the Government.

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46; 1995, c. 18, s. 93; 1995, c. 63, s. 267; 1999, c. 53, s. 7; 2005, c. 44, s. 46; 2006, c. 38, s. 41; 2010, c. 25, s. 227; 2010, c. 7, s. 215; 2010, c. 31, s. 95.

2011-02-14

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

The Minister also has charge of the application of all fiscal laws, the Act to facilitate the payment of support (chapter P-2.2), the Act respecting the legal publicity of enterprises (chapter P-44.1), the other Acts listed in Schedule III to that Act in respect of which responsibilities are entrusted to the enterprise registrar, the provisions of section 77 referred to in the Public Curator Act (chapter C-81) relating to the provisional administration of property, and the regulations adopted under these Acts and provisions. In addition, the Minister shall assume any other responsibility assigned by the Government, including the administration of the International Fuel Tax Agreement, of any agreement concerning the application of a fiscal law between the Government and a Mohawk community and, to the extent specified in an agreement entered into under section 9.0.1, of any Act of the Parliament of Canada or regulation made under such an Act mentioned in the agreement or of any first nation law within the meaning of the First Nations Goods and Services Tax Act (S.C. 2003, c. 15, s. 67).

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46; 1995, c. 18, s. 93; 1995, c. 63, s. 267; 1999, c. 53, s. 7; 2005, c. 44, s. 46; 2006, c. 38, s. 41; 2010, c. 25, s. 227; 2010, c. 7, s. 215.

2010-10-27

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

The Minister also has charge of the application of all fiscal laws, the Act to facilitate the payment of support (chapter P-2.2), the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45), the Act respecting the enterprise registrar (chapter R-17.1), the other Acts mentioned in Schedule I to the Act respecting the enterprise registrar in respect of which responsibilities are entrusted to the enterprise registrar, the provisions of section 77 referred to in the Public Curator Act (chapter C-81) relating to the provisional administration of property, and the regulations adopted under these Acts and provisions. In addition, the Minister shall assume any other responsibility assigned by the Government, including the administration of the International Fuel Tax Agreement, of any agreement concerning the application of a fiscal law between the Government and a Mohawk community and, to the extent specified in an agreement entered into under section 9.0.1, of any Act of the Parliament of Canada or regulation made under such an Act mentioned in the agreement or of any first nation law within the meaning of the First Nations Goods and Services Tax Act (S.C. 2003, c. 15, s. 67).

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46; 1995, c. 18, s. 93; 1995, c. 63, s. 267; 1999, c. 53, s. 7; 2005, c. 44, s. 46; 2006, c. 38, s. 41; 2010, c. 25, s. 227.

2007-04-01

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

The Minister also has charge of the application of all fiscal laws, the Act to facilitate the payment of support (chapter P-2.2), the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45), the Act respecting the enterprise registrar (chapter R-17.1), the other Acts mentioned in Schedule I to the Act respecting the enterprise registrar in respect of which responsibilities are entrusted to the enterprise registrar, the provisions of section 77 referred to in the Public Curator Act (chapter C-81) relating to the provisional administration of property, and the regulations adopted under these Acts and provisions. In addition, the Minister shall assume any other responsibility assigned by the Government, including the administration of the International Fuel Tax Agreement, of any agreement concerning the application of a fiscal law between the Government and a Mohawk community and, to the extent specified in an agreement entered into under section 9.0.1, of any Act of the Parliament of Canada or regulation made under such an Act mentioned in the agreement.

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46; 1995, c. 18, s. 93; 1995, c. 63, s. 267; 1999, c. 53, s. 7; 2005, c. 44, s. 46; 2006, c. 38, s. 41.

2006-04-01

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

He also has charge of the application of the fiscal laws, the regulations made under such laws, the Act to facilitate the payment of support (chapter P‐2.2), the provisions relating to the provisional administration of property provided for in section 77 of the Public Curator Act (chapter C-81), the International Fuel Tax Agreement, any agreement concerning the application of a fiscal law concluded between the Government and a Mohawk community and, to the extent specified in an agreement entered into under section 9.0.1, any Act of the Parliament of Canada or any regulation made under such an Act and mentioned in the agreement.

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46; 1995, c. 18, s. 93; 1995, c. 63, s. 267; 1999, c. 53, s. 7; 2005, c. 44, s. 46.

1999-11-24

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

He also has charge of the application of the fiscal laws, the regulations made under such laws, the Act to facilitate the payment of support (chapter P‐2.2), the International Fuel Tax Agreement, any agreement concerning the application of a fiscal law concluded between the Government and a Mohawk community and, to the extent specified in an agreement entered into under section 9.0.1, any Act of the Parliament of Canada or any regulation made under such an Act and mentioned in the agreement.

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46; 1995, c. 18, s. 93; 1995, c. 63, s. 267; 1999, c. 53, s. 7.

1999-04-01

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

He also has charge of the application of the fiscal laws, the regulations made under such laws, the Act to facilitate the payment of support (chapter P‐2.2), the International Fuel Tax Agreement and, to the extent specified in an agreement entered into under section 9.0.1, any Act of the Parliament of Canada or any regulation made under such an Act and mentioned in the agreement.

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46; 1995, c. 18, s. 93; 1995, c. 63, s. 267.

1995-12-01

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

He also has charge of the application of the fiscal laws, the regulations made under such laws, the Act to facilitate the payment of support (chapter P‐2.2) and, to the extent specified in an agreement entered into under section 9.0.1, any Act of the Parliament of Canada or any regulation made under such an Act and mentioned in the agreement.

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46; 1995, c. 18, s. 93.

1991-01-01

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

He also has charge of the application of the fiscal laws, the regulations made under such laws and, to the extent specified in an agreement entered into under section 9.0.1, any Act of the Parliament of Canada or any regulation made under such an Act and mentioned in the agreement.

1972, c. 22, s. 2; 1977, c. 5, s. 14; 1990, c. 60, s. 46.

1977-12-31

2. The Minister of Revenue has charge of the direction and administration of the Ministère du Revenu.

He also has charge of the application of the fiscal laws and the regulations made under such laws.

1972, c. 22, s. 2; 1977, c. 5, s. 14.