Retour
Imprimer...
A-6.002
- Tax Administration Act
Table des matières détaillée
À jour au 19 novembre 2009
CHAPTER
I
INTERPRETATION AND RULES OF APPLICATION
CHAPTER
II
ORGANIZATION OF THE MINISTÈRE
CHAPTER
III
ADMINISTRATION AND ENFORCEMENT OF FISCAL LAWS
DIVISION
I
COLLECTION
DIVISION
II
AMOUNTS DEDUCTED, WITHHELD OR COLLECTED
DIVISION
II.1
PAYMENT TO THE MINISTER
DIVISION
II.2
PRESCRIPTION
DIVISION
III
INTEREST
DIVISION
IV
REFUNDS
DIVISION
V
REGISTERS AND SUPPORTING DOCUMENTS
DIVISION
V.1
ELECTRONIC TRANSMISSION OF DOCUMENTS AND INFORMATION
DIVISION
VI
AUDITS, INVESTIGATIONS AND INQUIRIES
DIVISION
VII
PENAL PROVISIONS AND PENALTIES
DIVISION
VIII
CONFIDENTIAL INFORMATION
§
1
Confidential information
§
2
Rights of the person concerned
§
3
Accessibility and use of information within the Ministère du Revenu
§
4
Communication
§
5
Collection and use of information
§
6
Preservation and destruction
§
7
Penal provisions
§
8
Final provisions
DIVISION
IX
PROCEDURE AND EVIDENCE
CHAPTER
III.1
OBJECTION TO AN ASSESSMENT
CHAPTER
III.2
APPEALS TO THE COURT OF QUÉBEC AND THE COURT OF APPEAL
CHAPTER
IV
SUMMARY APPEAL
DIVISION
I
APPLICATION AND JURISDICTION
DIVISION
II
PROCEDURE
DIVISION
III
HEARING
DIVISION
IV
JUDGMENT
DIVISION
V
COSTS
CHAPTER
V
MISCELLANEOUS PROVISIONS
DIVISION
I
REMISSION AND REDUCTION OF DUTIES, INTEREST, PENALTIES AND CERTAIN DEBTS
DIVISION
I.1
REFUND ADVANCE
DIVISION
II
GENERALITIES AND REGULATIONS
DIVISION
II.1
COLLECTION FUND
DIVISION
III
FINAL PROVISIONS
REPEAL SCHEDULE