A-7.003 - Act respecting the Agence du revenu du Québec

Section 10 Disposition versions

2011-04-01

10. A person may not be appointed as a member of the board of directors or remain a member of the board if

(1)  the person was convicted of an offence under any of the laws listed in section 47 during the five years prior to appointment or at any time while in the office of director, to the extent that the offence is incompatible with the office of director, unless the person has been pardoned;

(2)  the person did not file, for a given period, a return or report that ought to have been filed under a fiscal law within the meaning assigned by section 1 of the Tax Administration Act (chapter A-6.002) on the date set by that fiscal law, though the person was required to do so under section 39 of the Tax Administration Act; or

(3)  the person owes an amount exigible under a fiscal law within the meaning assigned by section 1 of the Tax Administration Act, unless the person has entered into an agreement for the payment of the amount and complies with it, or the recovery of the amount has been suspended legally.

2010, c. 31, s. 10.

2010-12-08

10. A person may not be appointed as a member of the board of directors or remain a member of the board if

(1)  the person was convicted of an offence under any of the laws listed in section 47 during the five years prior to appointment or at any time while in the office of director, to the extent that the offence is incompatible with the office of director, unless the person has been pardoned;

(2)  the person did not file, for a given period, a return or report that ought to have been filed under a fiscal law within the meaning assigned by section 1 of the Tax Administration Act (chapter M-31) on the date set by that fiscal law, though the person was required to do so under section 39 of the Tax Administration Act; or

(3)  the person owes an amount exigible under a fiscal law within the meaning assigned by section 1 of the Tax Administration Act, unless the person has entered into an agreement for the payment of the amount and complies with it, or the recovery of the amount has been suspended legally.

2010, c. 31, s. 10.

Section 10 comes into force on 8 December 2010 where it applies to the chair of the board of directors; otherwise, it comes into force on 1 April 2011; see 2010, c. 31, s. 202.