Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

A-6.002, r. 1 - Regulation respecting fiscal administration

Table of contents
Occurrences0
Current Version
Full text
Updated to 27 February 2019
This document has official status.
chapter A-6.002, r. 1
Regulation respecting fiscal administration
Tax Administration Act
(chapter A-6.002, ss. 7 and 97).
The title of the Act was formerly entitled: “An Act respecting the Ministère du Revenu”. The title of this Act was replaced by section 91 of chapter 31 of the statutes of 2010.
The interest rate applicable to claims of the State for the period from 1 January 2019 to 31 March 2019 is 7%. (Gazette officielle du Québec, 22 December 2018, Part 1 (French), page 843).
The fees prescribed in the Regulation have been indexed as of 1 April 2018 pursuant to the notice published in Part 1 (French) of the Gazette officielle du Québec of 17 March 2018, page 182. (s. 12.0.3.1R1).
R.R.Q., 1981, c. M-31, r. 1; S.Q. 2010, c. 31, s. 91.
DIVISION I
INTERPRETATION
0R1. In this Regulation, the word “Act” means the Tax Administration Act (chapter A-6.002).
R.R.Q., 1981, c. M-31, r. 1, s. 0R1.
0R2. For the purpose of facilitating the finding of the provisions of the Act giving rise to a regulatory disposition, the figures that precede the letter R in the numbering of this Regulation shall refer, for the purpose of guidance only, to the section of the Act providing for such regulatory disposition.
R.R.Q., 1981, c. M-31, r. 1, s. 0R2.
0R3. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 0R3; O.C. 385-95, s. 1.
DIVISION II
(Revoked)
R.R.Q., 1981, c. M-31, r. 1, Div. II; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 385-95, s. 2; O.C. 390-2012, s. 1.
7R0.1. (Revoked).
O.C. 49-91, s. 2; O.C. 497-92, s. 1; O.C. 993-92, s. 1; O.C. 385-95, s. 2.
7R0.2. (Revoked).
O.C. 1498-93, s. 1; O.C. 385-95, s. 2.
7R1. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R1; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 49-91, s. 1; O.C. 748-94, s. 1; O.C. 385-95, s. 2; O.C. 466-96, s. 1; O.C. 1116-2007, s. 1; O.C. 390-2012, s. 1.
§ 1.  — 
(Revoked)
R.R.Q., 1981, c. M-31, r. 1, Sd. 1; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 385-95, s. 2; O.C. 1149-2006, s. 1; O.C. 390-2012, s. 1.
7R2. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R2; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 385-95, s. 2; O.C. 1282-2003, s. 1; O.C. 390-2012, s. 1.
7R2.1. (Revoked).
O.C. 1303-2009, s. 1; O.C. 390-2012, s. 1.
§§ 1.  — 
(Revoked)
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1303-2009, s. 68; O.C. 390-2012, s. 1.
7R3. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R3; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1240-86, s. 1; O.C. 385-95, s. 2; O.C. 1216-97, ss. 1 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 1; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 2; O.C. 390-2012, s. 1.
7R3.1. (Revoked).
O.C. 1240-86, s. 2; O.C. 993-92, s. 2; O.C. 1498-93, s. 2; O.C. 960-94, s. 1; O.C. 385-95, s. 2; O.C. 1216-97, s. 1 and 56; O.C. 1454-99, s. 1.
7R3.2. (Revoked).
O.C. 1463-2001, s. 2; O.C. 1470-2002, s. 1; O.C. 1282-2003, s. 2; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 2; O.C. 134-2009, s. 2; O.C. 1303-2009, s. 3; O.C. 390-2012, s. 1.
7R3.3. (Revoked).
O.C. 1303-2009, s. 4; O.C. 390-2012, s. 1.
7R3.4. (Revoked).
O.C. 1303-2009, s. 4; O.C. 390-2012, s. 1.
7R3.5. (Revoked).
O.C. 1303-2009, s. 4; O.C. 390-2012, s. 1.
7R4. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R4; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1240-86, s. 3; O.C. 49-91, s. 3; O.C. 993-92, s. 3; O.C. 1498-93, s. 3; O.C. 960-94, s. 2; O.C. 385-95, s. 2; O.C. 466-96, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 3; O.C. 1149-2006, s. 3; O.C. 134-2009, s. 3; O.C. 1303-2009, s. 5; O.C. 390-2012, s. 1.
7R4.1. (Revoked).
O.C. 1149-2006, s. 4; O.C. 1303-2009, s. 6; O.C. 390-2012, s. 1.
7R5. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R5; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1876-84, s. 1; O.C. 1863-85, s. 1; O.C. 1240-86, s. 4; O.C. 49-91, s. 4; O.C. 497-92, s. 2; O.C. 1498-93, s. 4; O.C. 960-94, s. 3; O.C. 385-95, a. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 4; O.C. 1282-2003, s. 3; O.C. 1249-2005, s. 1; O.C. 1149-2006, s. 5; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 4; O.C. 1303-2009, s. 7; O.C. 1176-2010, s. 1; O.C. 390-2012, s. 1.
7R6. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R6; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 385-95, s. 2; O.C. 1216-97, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 5; O.C. 1282-2003, s. 4; O.C. 1303-2009, s. 68; O.C. 1176-2010, s. 2; O.C. 390-2012, s. 1.
7R7. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R7; Erratum, Suppl 916, s. 1; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 960-94, s. 4; O.C. 385-95, s. 2; O.C. 466-96, s. 3; O.C. 1633-96, s. 45; O.C. 1216-97, s. 3; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 6; O.C. 1470-2002, s. 2; O.C. 1282-2003, s. 5; O.C. 1249-2005, s. 2; O.C. 1149-2006, s. 6; O.C. 1303-2009, s. 68; O.C. 1176-2010, s. 3; O.C. 390-2012, s. 1.
7R8. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R8; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 960-94, s. 5; O.C. 385-95, s. 2; O.C. 466-96, s. 4; O.C. 1216-97, s. 4; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 7; O.C. 1282-2003, s. 6; O.C. 1303-2009, s. 68; O.C. 1176-2010, s. 4; O.C. 390-2012, s. 1.
7R9. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R9; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1725-88, s. 1; O.C. 960-94, s. 6; O.C. 385-95, s. 2; O.C. 466-96, s. 5; O.C. 1216-97, ss. 5 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 8.
7R9.1. (Revoked).
O.C. 466-96, s. 6; O.C. 1454-99, s. 1.
7R9.2. (Revoked).
O.C. 1216-97, s. 6 and 56; O.C. 1454-99, s. 1.
7R10. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R10; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 251-85, s. 1; O.C. 1240-86, s. 5; O.C. 385-95, s. 2; O.C. 466-96, s. 7; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 7; O.C. 134-2009, s. 5; O.C. 1303-2009, s. 8; O.C. 390-2012, s. 1.
7R11. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R11; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1240-86, s. 6; O.C. 385-95, s. 2; O.C. 466-96, s. 8; O.C. 1216-97, s. 7; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 8; O.C. 1149-2006, s. 7; O.C. 134-2009, s. 6; O.C. 390-2012, s. 1.
7R11.1. (Revoked).
O.C. 1240-86, s. 7; O.C. 993-92, s. 4; O.C. 1498-93, s. 5; O.C. 385-95, s. 2; O.C. 466-96, s. 8; O.C. 1216-97, s. 8 and 56; O.C. 1454-99, s. 1.
7R12. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R12; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1876-84, s. 2; O.C. 49-91, s. 5; O.C. 497-92, s. 3; O.C. 960-94, s. 7; O.C. 385-95, s. 2; O.C. 466-96, s. 9; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 9; O.C. 1282-2003, s. 9; O.C. 1149-2006, s. 8; O.C. 1303-2009, s. 68; O.C. 1176-2010, s. 5; O.C. 390-2012, s. 1.
7R12.1. (Revoked).
O.C. 466-96, s. 9; O.C. 1216-97, s. 9; O.C. 1454-99, s. 1.
7R12.2. (Revoked).
O.C. 1176-2010, s. 6; O.C. 390-2012, s. 1.
7R13. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R13; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 49-91, s. 6; O.C. 497-92, s. 4; O.C. 993-92, s. 5; O.C. 1498-93, s. 6; O.C. 960-94, s. 8; O.C. 385-95, s. 2; O.C. 466-96, s. 10; O.C. 1216-97, ss. 10 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 10; O.C. 1282-2003, s. 10; O.C. 1249-2005, s. 3; O.C. 193-2006, s. 1; O.C. 1149-2006, s. 9; O.C. 1116-2007, s. 4; O.C. 1303-2009, s. 9; O.C. 1176-2010, s. 7; O.C. 390-2012, s. 1.
7R13.1. (Revoked).
O.C. 134-2009, s. 7; O.C. 1303-2009, s. 68; O.C. 390-2012, s. 1.
7R14. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R14; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1876-84, s. 3; O.C. 497-92, s. 5; O.C. 993-92, s. 6; O.C. 1498-93, s. 7; O.C. 960-94, s. 9; O.C. 385-95, s. 2; O.C. 1216-97, ss. 11 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 11; O.C. 1470-2002, s. 3; O.C. 1282-2003, s. 11; O.C. 1249-2005, s. 4; O.C. 1149-2006, s. 10; O.C. 1116-2007, s. 5; O.C. 134-2009, s. 8; O.C. 1303-2009, s. 10; O.C. 390-2012, s. 1.
7R14.1. (Revoked).
O.C. 1282-2003, s. 12; O.C. 1149-2006, s. 11.
7R15. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R15; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1725-88, s. 2; O.C. 49-91, s. 7; O.C. 497-92, s. 6; O.C. 993-92, s. 7; O.C. 1498-93, s. 8; O.C. 960-94, s. 10; O.C. 385-95, s. 2; O.C. 1216-97, s. 12 and 56; O.C. 1454-99, s. 1; O.C. 1470-2002, s. 4; O.C. 1282-2003, s. 13; O.C. 1303-2009, s. 68; O.C. 1176-2010, s. 8; O.C. 390-2012, s. 1.
7R15.1. (Revoked).
O.C. 1216-97, s. 13 and 56; O.C. 1454-99, s. 1.
7R15.2. (Revoked).
O.C. 1463-2001, s. 12; O.C. 1470-2002, s. 5; O.C. 1282-2003, s. 14; O.C. 1149-2006, s. 12; O.C. 134-2009, s. 9; O.C. 1303-2009, s. 68; O.C. 390-2012, s. 1.
§§ 2.  — 
(Revoked)
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1470-2002, s. 6; O.C. 390-2012, s. 1.
7R16. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R16; Erratum, Suppl 916, s. 2; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1876-84, s. 4; O.C. 49-91, s. 8; O.C. 497-92, s. 7; O.C. 1498-93, s. 9; O.C. 960-94, s. 11; O.C. 385-95, s. 2; O.C. 466-96, s. 11; O.C. 1216-97, ss. 14 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 13; O.C. 1470-2002, s. 7; O.C. 1249-2005, s. 5; O.C. 134-2009, s. 10; O.C. 1303-2009, s. 11; O.C. 390-2012, s. 1.
7R16.1. (Revoked).
O.C. 497-92, s. 8; O.C. 993-92, s. 8; O.C. 1498-93, s. 10; O.C. 960-94, s. 12; O.C. 385-95, s. 2.
7R16.2. (Revoked).
O.C. 993-92, s. 9; O.C. 1498-93, s. 11; O.C. 960-94, s. 13; O.C. 385-95, s. 2.
7R17. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R17; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1876-84, s. 5; O.C. 1725-88, s. 3; O.C. 49-91, s. 9; O.C. 497-92, s. 9; O.C. 993-92, s. 10; O.C. 1498-93, s. 12; O.C. 960-94, s. 14; O.C. 385-95, s. 2; O.C. 1216-97, s. 15 and 56; O.C. 1454-99, s. 1; O.C. 1249-2005, s. 6; O.C. 390-2012, s. 1.
7R17.1. (Revoked).
O.C. 2584-85, s. 1; O.C. 49-91, s. 10; O.C. 497-92, s. 10.
7R17.2. (Revoked).
O.C. 2584-85, s. 1; O.C. 497-92, s. 10.
7R17.3. (Revoked).
O.C. 49-91, s. 11; O.C. 497-92, s. 11; O.C. 385-95, s. 2.
§§ 3.  — 
(Revoked)
O.C. 385-95, s. 2; O.C. 466-96, s. 16; O.C. 1454-99, s. 1; O.C. 1116-2007, s. 6; O.C. 390-2012, s. 1.
7R18. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R18; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; Erratum, 1984 G.O. 2, 3234; O.C. 1876-84, s. 6; O.C. 2728-84, s. 1; O.C. 2584-85, s. 2; O.C. 49-91, s. 12; O.C. 497-92, s. 12; O.C. 993-92, s. 11; O.c. 748-94, s. 2; O.C. 385-95, s. 2; O.C. 466-96, s. 12; O.C. 1216-97, s. 16 and 56; O.C. 1454-99, s. 1; O.C. 1149-2006, s. 13; O.C. 1116-2007, s. 29; O.C. 134-2009, s. 11; O.C. 1176-2010, s. 9; O.C. 390-2012, s. 1.
7R19. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R19; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 49-91, s. 13; O.C. 497-92, s. 13; O.C. 993-92, s. 12; O.C. 748-94, s. 2; O.C. 385-95, s. 2; O.C. 466-96, s. 13; O.C. 1216-97, s. 17 and 56; O.C. 1454-99, s. 1; O.C. 1149-2006, s. 14.
7R19.1. (Revoked).
O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 29; O.C. 390-2012, s. 1.
7R20. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R20; O.C 499-82, s. 1; O.C. 1408-84, s. 1; Erratum, 1984 G.O. 2, 3234; O.C. 49-91, s. 14; O.C. 993-92, s. 13; O.C. 1498-93, s. 13; O.C. 748-94, s. 2; O.C. 385-95, s. 2; O.C. 466-96, s. 14; O.C. 1454-99, s. 14; O.C. 1463-2001, s. 14; O.C. 1249-2005, s. 7; O.C. 1149-2006, s. 16; O.C. 1116-2007, s. 7; O.C. 134-2009, s. 12; O.C. 1176-2010, s. 10; O.C. 390-2012, s. 1.
7R20.1. (Replaced).
O.C. 993-92, s. 14; O.C. 748-94, s. 2; O.C. 385-95, s. 2; O.C. 466-96, s. 15; O.C. 1216-97, s. 18 and 56; O.C. 1454-99, s. 1.
7R20.2. (Replaced).
O.C. 466-96, s. 15; O.C. 1216-97, s. 19 and 56; O.C. 1454-99, s. 1.
7R20.3. (Replaced).
O.C. 466-96, s. 15; O.C. 1216-97, s. 20.
7R20.4. (Replaced).
O.C. 1216-97, s. 21.and 56; O.C. 466-96, s. 15; O.C. 1454-99, s. 1.
7R20.4.1. (Replaced).
O.C. 1216-97, s. 22 and 56; O.C. 1454-99, s. 1.
7R20.4.2. (Replaced).
O.C. 1216-97, s. 22 and 56; O.C. 1454-99, s. 1.
7R20.5. (Replaced).
O.C. 466-96, s. 15; O.C. 1216-97, s. 23.
7R20.6. (Replaced).
O.C. 466-96, s. 15; O.C. 1216-97, s. 24; O.C. 1454-99, s. 1.
7R20.7. (Revoked).
O.C. 1176-2010, s. 11; O.C. 390-2012, s. 1.
7R21. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R21; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1240-86, s. 8; O.C. 49-91, s. 15; O.C. 497-92, s. 14; O.C. 993-92, s. 15; O.C. 1498-93, s. 14; O.C. 960-94, s. 15; O.C. 385-95, s. 2; O.C. 466-96, s. 17; O.C. 1216-97, s. 25 and 56; O.C. 1454-99, s. 1; O.C. 1116-2007, s. 30; O.C. 390-2012, s. 1.
7R22. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R22; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 49-91, s. 16; O.C. 385-95, s. 2; O.C. 466-96, s. 17; O.C. 1216-97, ss. 26 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 15; O.C. 1470-2002, s. 8; O.C. 1249-2005, s. 8; O.C. 1149-2006, s. 17; O.C. 1116-2007, s. 8; O.C. 134-2009, s. 13; O.C. 1303-2009, s. 12; O.C. 1176-2010, s. 12; O.C. 390-2012, s. 1.
7R23. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R23; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 497-92, s. 15; O.C. 993-92, s. 16; O.C. 385-95, s. 2; O.C. 466-96, s. 18; O.C. 1216-97, s. 27 and 56; O.C. 1454-99, s. 1; O.C. 1149-2006, s. 18; O.C. 1116-2007, s. 30; O.C. 390-2012, s. 1.
7R23.1. (Revoked).
O.C. 1249-2005, s. 9; O.C. 1149-2006, s. 19; O.C. 390-2012, s. 1.
§§ 3.1.  — 
(Revoked)
O.C. 1149-2006, s. 20; O.C. 390-2012, s. 1.
7R23.2. (Revoked).
O.C. 1149-2006, s. 20; O.C. 1176-2010, s. 13; O.C. 390-2012, s. 1.
7R23.3. (Revoked).
O.C. 1149-2006, s. 20; O.C. 134-2009, s. 14; O.C. 1176-2010, s. 14; O.C. 390-2012, s. 1.
7R23.4. (Revoked).
O.C. 1149-2006, s. 20; O.C. 1176-2010, s. 15; O.C. 390-2012, s. 1.
7R23.5. (Revoked).
O.C. 1149-2006, s. 20; O.C. 1176-2010, s. 16; O.C. 390-2012, s. 1.
7R23.6. (Revoked).
O.C. 642-2010, s. 1; O.C. 390-2012, s. 1.
§§ 4.  — 
(Revoked).
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 15; O.C. 1249-2005, s. 10.
§§§ 4.1.  — 
(Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 10.
7R24. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R24; Erratum, Suppl. 916, s. 3; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 49-91, s. 17; O.C. 993-92, s. 17; O.C. 960-94, s. 16; O.C. 385-95, s. 2; O.C. 466-96, s. 18; O.C. 1216-97, ss. 28 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 16; O.C. 1282-2003, s. 16; O.C. 1249-2005, s. 10.
7R25. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R25; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 49-91, s. 18; O.C. 993-92, s. 18; O.C. 960-94, s. 17; O.C. 385-95, s. 2; O.C. 466-96, s. 19; O.C. 1216-97, s. 29 and 56; O.C. 1707-97, s. 105; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 17; O.C. 1249-2005, s. 10.
7R25.1. (Revoked).
O.C. 993-92, s. 19; O.C. 960-94, s. 18; O.C. 385-95, s. 2.
§§§ 4.2.  — 
(Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 10.
7R26. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R26; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 2728-84, s. 2; O.C. 1240-86, s. 9; O.C. 1725-88, s. 4; O.C. 497-92, s. 16; O.C. 993-92, s. 20; O.C. 385-94, s. 2; O.C. 466-96, s. 20; O.C. 1216-97, ss. 30 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 17; O.C. 1282-2003, s. 18; O.C. 1249-2005, s. 10.
7R27. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R27; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 1240-86, s. 10; O.C. 1725-88, s. 5; O.C. 993-92, s. 21; O.C. 960-94, s. 19; O.C. 385-95, s. 2; O.C. 466-96, s. 21; O.C. 1216-97, ss. 31 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 18; O.C. 1282-2003, s. 19; O.C. 1249-2005, s. 10.
7R27.1. (Revoked).
O.C. 993-92, s. 22; O.C. 960-94, s. 20; O.C. 385-95, s. 2.
7R28. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 7R28; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 2728-84, s. 3; O.C. 1240-86, s. 11; O.C. 1725-88, s. 6; O.C. 993-92, s. 23; O.C. 385-95, s. 2; O.C. 466-96, s. 22; O.C. 1216-97, ss. 32 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 19; O.C. 1470-2002, s. 9; O.C. 1282-2003, s. 20; O.C. 1249-2005, s. 10.
7R28.1. (Revoked).
O.C. 1216-97, s. 32 and 56; O.C. 1454-99, s. 1.
7R29. (Revoked).
O.C. 1408-84, s. 1; O.C. 1725-88, s. 7; O.C. 993-92, s. 24; O.C. 960-94, s. 21; O.C. 385-95, s. 2; O.C. 466-96, s. 23; O.C. 1216-97, ss. 33 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 20; O.C. 1282-2003, s. 21; O.C. 1249-2005, s. 10.
7R29.1. (Revoked).
O.C. 993-92, s. 25; O.C. 960-94, s. 22; O.C. 385-95, s. 2; O.C. 466-96, s. 23; O.C. 1216-97, s. 34 and 56; O.C. 1454-99, s. 1.
7R29.2. (Revoked).
O.C. 466-96, s. 23; O.C. 1216-97, s. 35 and 56; O.C. 1454-99, s. 1.
7R29.3. (Revoked).
O.C. 1216-97, s. 36 and 56; O.C. 1454-99, s. 1.
7R30. (Revoked).
O.C. 1408-84, s. 1; O.C. 993-92, s. 26; O.C. 960-94, s. 23; O.C. 385-95, s. 2; O.C. 466-96, s. 24; O.C. 1216-97, ss. 37 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 21; O.C. 1470-2002, s. 10; O.C. 1282-2003, s. 22; O.C. 1249-2005, s. 10.
7R30.1. (Revoked).
O.C. 1240-86, s. 12; O.C. 993-92, s. 27; O.C. 385-95, s. 2.
7R30.2. (Revoked).
O.C. 993-92, s. 28; O.C. 385-95, s. 2.
7R30.3. (Revoked).
O.C. 993-92, s. 28; O.C. 960-94, s. 24; O.C. 385-95, s. 2.
7R31. (Revoked).
O.C. 1408-84, s. 1; O.C. 49-91, s. 19; O.C. 497-92, s. 17; O.C. 993-92, s. 29; O.C. 748-94, s. 3; O.C. 385-95, s. 2; O.C. 466-96, s. 25; O.C. 1216-97, ss. 38 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 22; O.C. 1470-2002, s. 11; O.C. 1282-2003, s. 23; O.C. 1249-2005, s. 10.
7R31.1. (Revoked).
O.C. 497-92, s. 18; O.C. 993-92, s. 30; O.C. 960-94, s. 25; O.C. 385-95, s. 2.
7R31.1.1. (Revoked).
O.C. 993-92, s. 31; O.C. 960-94, s. 26.
7R31.1.2. (Revoked).
O.C. 993-92, s. 31; O.C. 960-94, s. 27; O.C. 385-95, s. 2.
7R31.2. (Revoked).
O.C. 497-92, s. 18; O.C. 993-92, s. 32; O.C. 1498-93, s. 15; O.C. 960-94, s. 28; O.C. 385-95, s. 2.
7R31.3. (Revoked).
O.C. 993-92, s. 33; O.C. 960-94, s. 29; O.C. 385-95, s. 2.
7R31.4. (Revoked).
O.C. 993-92, s. 33; O.C. 960-94, s. 30; O.C. 385-95, s. 2.
7R31.5. (Revoked).
O.C. 993-92, s. 33; O.C. 960-94, s. 31; O.C. 385-95, s. 2.
7R32. (Revoked).
O.C. 1408-84, s. 1; Erratum, 1984 G.O. 2, 3234; O.C. 385-95, s. 2; O.C. 466-96, s. 26; O.C. 1216-97, ss. 39 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 12; O.C. 1282-2003, s. 24; O.C. 1249-2005, s. 10.
7R32.1. (Revoked).
O.C. 466-96, s. 26; O.C. 1216-97, s. 40 and 56; O.C. 1454-99, s. 1.
7R32.2. (Revoked).
O.C. 466-96, s. 26; O.C. 1216-97, s. 41 and 56; O.C. 1454-99, s. 1.
7R32.3. (Revoked).
O.C. 1216-97, s. 41 and 56; O.C. 1454-99, s. 1.
7R32.4. (Revoked).
O.C. 1216-97, s. 41 and 56; O.C. 1454-99, s. 1.
7R32.5. (Revoked).
O.C. 1216-97, s. 41 and 56; O.C. 1454-99, s. 1.
7R32.6. (Revoked).
O.C. 1216-97, s. 41 and 56; O.C. 1454-99, s. 1.
7R33. (Revoked).
O.C. 1408-84, s. 1; O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 24; O.C. 1470-2002, s. 13; O.C. 1282-2003, s. 25; O.C. 1249-2005, s. 10.
7R34. (Revoked).
O.C. 1408-84, s. 1; O.C. 49-91, s. 20; O.C. 385-95, s. 2; O.C. 466-96, s. 27; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 26; O.C. 1249-2005, s. 10.
7R35. (Revoked).
O.C. 1408-84, s. 1; O.C. 49-91, s. 21; O.C. 993-92, s. 34; O.C. 385-95, s. 2; O.C. 466-96, s. 28; O.C. 1454-99, s. 1; O.C. 1470-2002, s. 14; O.C. 1282-2003, s. 27; O.C. 1249-2005, s. 10.
7R35.1. (Revoked).
O.C. 49-91, s. 22; O.C. 385-95, s. 2.
7R36. (Revoked).
O.C. 1408-84, s. 1; O.C. 49-91, s. 23; O.C. 497-92, s. 19; O.C. 993-92, s. 35; O.C. 385-95, s. 2; O.C. 466-96, s. 29; O.C. 1216-97, ss. 42 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 25; O.C. 1282-2003, s. 28; O.C. 1249-2005, s. 10.
§§§ 4.3.  — 
(Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 10.
7R37. (Revoked).
O.C. 1408-84, s. 1; O.C. 49-91, s. 24; O.C. 497-92, s. 20; O.C. 385-95, s. 2; O.C. 466-96, s. 30; O.C. 1216-97, ss. 43 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 26; O.C. 1282-2003, s. 29; O.C. 1249-2005, s. 10.
7R37.1. (Revoked).
O.C. 466-96, s. 31; O.C. 1216-97, s. 44 and 56.
7R38. (Revoked).
O.C. 1408-84, s. 1; O.C. 385-95, s. 2; O.C. 466-96, s. 32; O.C. 1216-97, ss. 45 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 27; O.C. 1282-2003, s. 30; O.C. 1249-2005, s. 10.
7R39. (Revoked).
O.C. 1408-84, s. 1; O.C. 49-91, s. 25; O.C. 993-92, s. 36; O.C. 385-95, s. 2; O.C. 466-96, s. 33; O.C. 1216-97, ss. 46 and 56; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 28; O.C. 1470-2002, s. 15; O.C. 1282-2003, s. 31; O.C. 1249-2005, s. 10.
7R39.1. (Revoked).
O.C. 466-96, s. 34; O.C. 1216-97, s. 47 and 56; O.C. 1454-99, s. 1.
7R39.1.1. (Revoked).
O.C. 1216-97, s. 48 and 56; O.C. 1454-99, s. 1.
7R39.2. (Revoked).
O.C. 466-96, s. 34; O.C. 1216-97, s. 50.
7R40. (Revoked).
O.C. 1408-84, s. 1; O.C. 49-91, s. 26; O.C. 385-95, s. 2; O.C. 1216-97, s. 51; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 29; O.C. 1470-2002, s. 16; O.C. 1282-2003, s. 32; O.C. 1249-2005, s. 10.
7R41. (Revoked).
O.C. 1408-84, s. 1; O.C. 497-92, s. 21; O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 30.
7R42. (Revoked).
O.C. 1408-84, s. 1; O.C. 49-91, s. 27; O.C. 497-92, s. 22; O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 30.
7R43. (Revoked).
O.C. 497-92, s. 21; O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 30.
7R44. (Revoked).
O.C. 49-91, s. 28; O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 30.
7R45. (Revoked).
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 30.
7R46. (Revoked).
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 30.
7R47. (Revoked).
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 31; O.C. 1282-2003, s. 33; O.C. 1249-2005, s. 10.
7R48. (Revoked).
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 32.
7R49. (Revoked).
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 32.
7R50. (Revoked).
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1463-2001, s. 32.
7R51. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 32.
7R52. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 32.
7R53. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 33; O.C. 1470-2002, s. 17; O.C. 1282-2003, s. 34; O.C. 1249-2005, s. 10.
7R54. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 34.
7R55. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 34.
7R56. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 35; O.C. 1282-2003, s. 35; O.C. 1249-2005, s. 10.
7R57. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 36; O.C. 1282-2003, s. 36; O.C. 1249-2005, s. 10.
§§ 4.1.  — 
(Revoked)
O.C. 1249-2005, s. 11; O.C. 390-2012, s. 1.
§§§ 4.1.1.  — 
(Revoked)
O.C. 1249-2005, s. 11; O.C. 390-2012, s. 1.
7R57.1. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1176-2010, s. 17; O.C. 390-2012, s. 1.
7R57.2. (Revoked).
O.C. 1249-2005, s. 11; O.C. 390-2012, s. 1.
§§§ 4.1.2.  — 
(Revoked)
O.C. 1249-2005, s. 11; O.C. 390-2012, s. 1.
7R57.3. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 21; O.C. 1303-2009, s. 13; O.C. 1176-2010, s. 18; O.C. 390-2012, s. 1.
7R57.4. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 22; O.C. 134-2009, s. 15; O.C. 390-2012, s. 1.
7R57.5. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 23; O.C. 134-2009, s. 16; O.C. 1303-2009, s. 14; O.C. 1176-2010, s. 19; O.C. 390-2012, s. 1.
7R57.6. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 24; O.C. 134-2009, s. 17; O.C. 1176-2010, s. 20; O.C. 390-2012, s. 1.
7R57.7. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 25; O.C. 1303-2009, s. 15; O.C. 390-2012, s. 1.
7R57.8. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 26; O.C. 134-2009, s. 18; O.C. 1303-2009, s. 16; O.C. 1176-2010, s. 21; O.C. 390-2012, s. 1.
7R57.9. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 27; O.C. 1303-2009, s. 17; O.C. 1176-2010, s. 22; O.C. 390-2012, s. 1.
§§§ 4.1.3.  — 
(Revoked)
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 28; O.C. 390-2012, s. 1.
7R57.10. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 29; O.C. 1176-2010, s. 23; O.C. 390-2012, s. 1.
7R57.11. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 30; O.C. 390-2012, s. 1.
7R57.12. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 31.
7R57.13. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 32.
7R57.14. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 33.
7R57.15. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 34; O.C. 134-2009, s. 19; O.C. 1303-2009, s. 18; O.C. 1176-2010, s. 24; O.C. 390-2012, s. 1.
7R57.16. (Revoked).
O.C. 1249-2005, s. 11; O.C. 1149-2006, s. 35; O.C. 1303-2009, s. 19; O.C. 1176-2010, s. 25; O.C. 390-2012, s. 1.
§§§ 4.1.4.  — 
(Revoked)
O.C. 1149-2006, s. 36; O.C. 390-2012, s. 1.
7R57.17. (Revoked).
O.C. 1149-2006, s. 36; O.C. 1176-2010, s. 26; O.C. 390-2012, s. 1.
7R57.18. (Revoked).
O.C. 1149-2006, s. 36; O.C. 1176-2010, s. 27; O.C. 390-2012, s. 1.
7R57.19. (Revoked).
O.C. 1149-2006, s. 36; O.C. 1116-2007, s. 9; O.C. 1303-2009, s. 20; O.C. 1176-2010, s. 28; O.C. 390-2012, s. 1.
7R57.20. (Revoked).
O.C. 1149-2006, s. 36; O.C. 1303-2009, s. 21; O.C. 1176-2010, s. 29; O.C. 390-2012, s. 1.
§§ 5.  — 
(Revoked).
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1249-2005, s. 12.
§§§ 5.1.  — 
(Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 12.
7R58. (Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 12.
7R59. (Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 12.
7R60. (Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 12.
7R61. (Revoked).
O.C. 1454-99, s. 1; O.C. 1470-2002, s. 18; O.C. 1249-2005, s. 12.
7R62. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 37; O.C. 1470-2002, s. 19; O.C. 1249-2005, s. 12.
7R63. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 38; O.C. 1249-2005, s. 12.
7R64. (Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 12.
7R65. (Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 12.
§§§ 5.2.  — 
(Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 39; O.C. 1249-2005, s. 12.
7R66. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 40; O.C. 1470-2002, s. 20; O.C. 1249-2005, s. 12.
7R67. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 41; O.C. 1282-2003, s. 37; O.C. 1249-2005, s. 12.
7R68. (Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 12.
7R69. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 42.
7R70. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 21; O.C. 1249-2005, s. 12.
7R71. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 44; O.C. 1282-2003, s. 38; O.C. 1249-2005, s. 12.
7R71.1. (Revoked).
O.C. 1463-2001, s. 45; O.C. 1249-2005, s. 12.
7R72. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 46.
7R73. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 47; O.C. 1470-2002, s. 22; O.C. 1249-2005, s. 12.
7R74. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 48; O.C. 1470-2002, s. 23; O.C. 1282-2003, s. 39; O.C. 1249-2005, s. 12.
7R75. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 49; O.C. 1470-2002, s. 24; O.C. 1249-2005, s. 12.
7R76. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 50; O.C. 1249-2005, s. 12.
7R77. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 51; O.C. 1249-2005, s. 12.
7R78. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 52; O.C. 1470-2002, s. 25; O.C. 1249-2005, s. 12.
§§ 5.1.  — 
(Revoked)
O.C. 1249-2005, s. 13; O.C. 390-2012, s. 1.
§§§ 5.1.1.  — 
(Revoked)
O.C. 1249-2005, s. 13; O.C. 390-2012, s. 1.
7R78.1. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1116-2007, s. 10; O.C. 1303-2009, s. 22; O.C. 1176-2010, s. 30; O.C. 390-2012, s. 1.
7R78.2. (Revoked).
O.C. 1249-2005, s. 13; O.C. 134-2009, s. 20; O.C. 1303-2009, s. 23; O.C. 1176-2010, s. 31; O.C. 390-2012, s. 1.
7R78.2.1. (Revoked).
O.C. 1303-2009, s. 24; O.C. 1176-2010, s. 32; O.C. 390-2012, s. 1.
7R78.3. (Revoked).
O.C. 1249-2005, s. 13; O.C. 193-2006, s. 2; O.C. 1149-2006, s. 37; O.C. 1116-2007, s. 11; O.C. 134-2009, s. 21; O.C. 1303-2009, s. 25; O.C. 1176-2010, s. 33; O.C. 390-2012, s. 1.
7R78.3.1. (Revoked).
O.C. 1303-2009, s. 26; O.C. 1176-2010, s. 34; O.C. 390-2012, s. 1.
7R78.4. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1303-2009, s. 27; O.C. 1176-2010, s. 35; O.C. 390-2012, s. 1.
7R78.5. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 38; O.C. 1176-2010, s. 36; O.C. 390-2012, s. 1.
7R78.6. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 39; O.C. 134-2009, s. 22; O.C. 1303-2009, s. 28; O.C. 1176-2010, s. 37; O.C. 390-2012, s. 1.
7R78.7. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 40; O.C. 134-2009, s. 23; O.C. 1176-2010, s. 38; O.C. 390-2012, s. 1.
7R78.8. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 41; O.C. 1116-2007, s. 12; O.C. 134-2009, s. 24; O.C. 1303-2009, s. 29; O.C. 1176-2010, s. 39; O.C. 390-2012, s. 1.
7R78.9. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 42; O.C. 134-2009, s. 25; O.C. 1303-2009, s. 30; O.C. 1176-2010, s. 40; O.C. 390-2012, s. 1.
7R78.9.1. (Revoked).
O.C. 1176-2010, s. 41; O.C. 390-2012, s. 1.
§§§ 5.1.2.  — 
(Revoked)
O.C. 1249-2005, s. 13; O.C. 390-2012, s. 1.
7R78.10. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1116-2007, s. 13; O.C. 1303-2009, s. 31; O.C. 1176-2010, s. 42; O.C. 390-2012, s. 1.
7R78.11. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 43; O.C. 1303-2009, s. 32; O.C. 1176-2010, s. 43; O.C. 390-2012, s. 1.
7R78.12. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 44; O.C. 390-2012, s. 1.
7R78.12.1. (Revoked).
O.C. 1176-2010, s. 44; O.C. 390-2012, s. 1.
7R78.13. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 45; O.C. 1303-2009, s. 33; O.C. 1176-2010, s. 45; O.C. 390-2012, s. 1.
7R78.13.1. (Revoked).
O.C. 1176-2010, s. 46; O.C. 390-2012, s. 1.
7R78.14. (Revoked).
O.C. 1249-2005, s. 13; O.C. 193-2006, s. 3; O.C. 1149-2006, s. 46; O.C. 1116-2007, s. 14; O.C. 134-2009, s. 26; O.C. 1303-2009, s. 34; O.C. 1176-2010, s. 47; O.C. 390-2012, s. 1.
7R78.14.1. (Revoked).
O.C. 1303-2009, s. 35; O.C. 1176-2010, s. 48; O.C. 390-2012, s. 1.
7R78.15. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 47; O.C. 1116-2007, s. 15; O.C. 1303-2009, s. 36; O.C. 1176-2010, s. 49; O.C. 390-2012, s. 1.
7R78.16. (Revoked).
O.C. 1249-2005, s. 13; O.C. 390-2012, s. 1.
§§§ 5.1.3.  — 
(Revoked)
O.C. 1249-2005, s. 13; O.C. 390-2012, s. 1.
7R78.17. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1303-2009, s. 37; O.C. 1176-2010, s. 50; O.C. 390-2012, s. 1.
7R78.18. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 48; O.C. 1176-2010, s. 51; O.C. 390-2012, s. 1.
7R78.19. (Revoked).
O.C. 1249-2005, s. 13; O.C. 193-2006, s. 4; O.C. 1149-2006, s. 49; O.C. 1116-2007, s. 16; O.C. 134-2009, s. 27; O.C. 1303-2009, s. 38; O.C. 1176-2010, s. 52; O.C. 390-2012, s. 1.
7R78.20. (Revoked).
O.C. 1249-2005, s. 13; O.C. 1149-2006, s. 50; O.C. 1116-2007, s. 17; O.C. 1303-2009, s. 39; O.C. 1176-2010, s. 53; O.C. 390-2012, s. 1.
§§ 5.2.  — 
(Revoked)
O.C. 134-2009, s. 28; O.C. 1303-2009, s. 41; O.C. 390-2012, s. 1.
7R78.20.1. (Revoked).
O.C. 1303-2009, s. 40; O.C. 390-2012, s. 1.
7R78.21. (Revoked).
O.C. 134-2009, s. 28; O.C. 1303-2009, s. 42; O.C. 1176-2010, s. 54; O.C. 390-2012, s. 1.
7R78.22. (Revoked).
O.C. 134-2009, s. 28; O.C. 1303-2009, s. 43; O.C. 1176-2010, s. 55; O.C. 390-2012, s. 1.
7R78.23. (Revoked).
O.C. 134-2009, s. 28; O.C. 1303-2009, s. 44; O.C. 1176-2010, s. 56; O.C. 390-2012, s. 1.
§§ 5.3.  — 
(Revoked)
O.C. 1303-2009, s. 45; O.C. 390-2012, s. 1.
7R78.24. (Revoked).
O.C. 1303-2009, s. 45; O.C. 390-2012, s. 1.
§§ 6.  — 
(Revoked)
O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 390-2012, s. 1.
7R79. (Revoked).
O.C. 1454-99, s. 1; O.C. 1470-2002, s. 26; O.C. 1249-2005, s. 14; O.C. 1149-2006, s. 51; O.C. 134-2009, s. 29; O.C. 1176-2010, s. 57; O.C. 390-2012, s. 1.
§ 1.1.  — 
(Revoked)
O.C. 194-2006, s. 1; O.C. 390-2012, s. 1.
§§ 1.1.1.  — 
(Revoked)
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 390-2012, s. 1.
§§§ 1.1.1.1.  — 
(Revoked)
O.C. 194-2006, s. 1; O.C. 390-2012, s. 1.
7R79.1. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 390-2012, s. 1.
7R79.2. (Revoked).
O.C. 194-2006, s. 1; O.C. 134-2009, s. 30; O.C. 390-2012, s. 1.
7R79.2.1. (Revoked).
O.C. 134-2009, s. 31; O.C. 1303-2009, s. 46.
7R79.3. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 134-2009, s. 32; O.C. 1303-2009, s. 47; O.C. 1176-2010, s. 58; O.C. 390-2012, s. 1.
7R79.4. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 134-2009, s. 33.
7R79.5. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 134-2009, s. 33.
§§§ 1.1.1.1.1.  — 
(Revoked)
O.C. 194-2006, s. 1; O.C. 390-2012, s. 1.
7R79.6. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 134-2009, s. 34; O.C. 1303-2009, s. 48; O.C. 1176-2010, s. 59; O.C. 390-2012, s. 1.
7R79.7. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 134-2009, s. 35; O.C. 1303-2009, s. 49; O.C. 390-2012, s. 1.
7R79.8. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 1303-2009, s. 50; O.C. 390-2012, s. 1.
7R79.9. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 1303-2009, s. 51; O.C. 390-2012, s. 1.
§§§ 1.1.1.1.2.  — 
(Revoked)
O.C. 194-2006, s. 1; O.C. 390-2012, s. 1.
7R79.10. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 134-2009, s. 36; O.C. 1303-2009, s. 52; O.C. 1176-2010, s. 60; O.C. 390-2012, s. 1.
7R79.11. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 134-2009, s. 37; O.C. 1303-2009, s. 53; O.C. 1176-2010, s. 61; O.C. 390-2012, s. 1.
7R79.12. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 134-2009, s. 38; O.C. 1303-2009, s. 54; O.C. 390-2012, s. 1.
7R79.13. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 1303-2009, s. 55; O.C. 390-2012, s. 1.
7R79.14. (Revoked).
O.C. 194-2006, s. 1; O.C. 1116-2007, s. 31; O.C. 1303-2009, s. 56; O.C. 390-2012, s. 1.
§§§ 1.1.1.1.3.  — 
(Revoked).
O.C. 134-2009, s. 39; O.C. 1303-2009, s. 57.
7R79.14.1. (Revoked).
O.C. 134-2009, s. 39; O.C. 1303-2009, s. 57.
7R79.14.2. (Revoked).
O.C. 134-2009, s. 39; O.C. 1303-2009, s. 57.
7R79.14.3. (Revoked).
O.C. 134-2009, s. 39; O.C. 1303-2009, s. 57.
7R79.14.4. (Revoked).
O.C. 134-2009, s. 39; O.C. 1303-2009, s. 57.
§§§ 1.1.1.2.  — 
(Revoked)
O.C. 1303-2009, s. 58; O.C. 390-2012, s. 1.
7R79.14.5. (Revoked).
O.C. 1303-2009, s. 58; O.C. 1176-2010, s. 62; O.C. 390-2012, s. 1.
7R79.14.6. (Revoked).
O.C. 1303-2009, s. 58; O.C. 390-2012, s. 1.
7R79.14.7. (Revoked).
O.C. 1303-2009, s. 58; O.C. 390-2012, s. 1.
7R79.14.8. (Revoked).
O.C. 1303-2009, s. 58; O.C. 1176-2010, s. 63; O.C. 390-2012, s. 1.
§§ 1.1.2.  — 
(Revoked)
O.C. 194-2006, s. 1; O.C. 390-2012, s. 1.
7R79.15. (Revoked).
O.C. 194-2006, s. 1; O.C. 390-2012, s. 1.
§ 2.  — 
(Revoked)
R.R.Q., 1981, c. M-31, r. 1, Sd. 2; O.C. 499-82, s. 1; O.C. 1408-84, s. 1; O.C. 385-95, s. 2; O.C. 390-2012, s. 1.
7R80. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 53; O.C. 1116-2007, s. 18; O.C. 134-2009, s. 40; O.C. 1176-2010, s. 64; O.C. 390-2012, s. 1.
§ 2.1.  — 
(Revoked)
O.C. 1463-2001, s. 54; O.C. 390-2012, s. 1.
7R80.1. (Revoked).
O.C. 1463-2001, s. 54; O.C. 1303-2009, s. 59; O.C. 390-2012, s. 1.
§ 3.  — 
(Revoked)
O.C. 1408-84, s. 1; O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 390-2012, s. 1.
7R81. (Revoked).
O.C. 1454-99, s. 1; O.C. 1463-2001, s. 55; O.C. 1249-2005, s. 15; O.C. 134-2009, s. 41; O.C. 390-2012, s. 1.
7R81.1. (Revoked).
O.C. 1249-2005, s. 16; O.C. 134-2009, s. 42; O.C. 390-2012, s. 1.
7R81.2. (Revoked).
O.C. 1249-2005, s. 16; O.C. 1116-2007, s. 19; O.C. 134-2009, s. 43; O.C. 390-2012, s. 1.
7R82. (Revoked).
O.C. 1454-99, s. 1; O.C. 390-2012, s. 1.
7R83. (Revoked).
O.C. 1454-99, s. 1; O.C. 390-2012, s. 1.
7R84. (Revoked).
O.C. 1454-99, s. 1; O.C. 1470-2002, s. 27; O.C. 1282-2003, s. 40; ; O.C. 390-2012, s. 1.
7R84.1. (Revoked).
O.C. 1303-2009, s. 60; O.C. 390-2012, s. 1.
7R85. (Revoked).
O.C. 1454-99, s. 1; O.C. 1303-2009, s. 61; O.C. 390-2012, s. 1.
7R86. (Revoked).
O.C. 1454-99, s. 1; O.C. 1116-2007, s. 20; O.C. 390-2012, s. 1.
7R87. (Revoked).
O.C. 1454-99, s. 1; O.C. 1282-2003, s. 41; O.C. 1249-2005, s. 17; O.C. 1149-2006, s. 52; O.C. 1116-2007, ss 1 and 21; O.C. 134-2009, s. 44; O.C. 1303-2009, s. 62; O.C. 390-2012, s. 1.
7R87.1. (Revoked).
O.C. 1116-2007, s. 22; O.C. 134-2009, s. 45; O.C. 1176-2010, s. 65; O.C. 390-2012, s. 1.
7R87.2. (Revoked).
O.C. 1116-2007, s. 22; O.C. 390-2012, s. 1.
7R88. (Revoked).
O.C. 1454-99, s. 1; O.C. 1249-2005, s. 18.
7R88.1. (Revoked).
O.C. 1149-2006, s. 53; O.C. 1116-2007, s. 31; O.C. 390-2012, s. 1.
7R88.2. (Revoked).
O.C. 1149-2006, s. 53; O.C. 1116-2007, s. 31; O.C. 134-2009, s. 46; O.C. 390-2012, s. 1.
7R89. (Revoked).
O.C. 1454-99, s. 1; O.C. 1303-2009, s. 68; O.C. 390-2012, s. 1.
§ 3.1.  — 
(Revoked)
O.C. 134-2009, s. 47; O.C. 390-2012, s. 1.
7R90. (Revoked).
O.C. 134-2009, s. 47; O.C. 390-2012, s. 1.
7R91. (Revoked).
O.C. 134-2009, s. 47; O.C. 390-2012, s. 1.
7R92. (Revoked).
O.C. 642-2010, s. 2; O.C. 390-2012, s. 1.
§ 4.  — 
(Revoked)
O.C. 1454-99, s. 1; O.C. 390-2012, s. 1.
8R1. (Revoked).
O.C. 1408-84, s. 1; O.C. 1863-85, s. 2; O.C. 1240-86, s. 13; O.C. 49-91, s. 29; O.C. 497-92, s. 23; O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1303-2009, s. 68; O.C. 390-2012, s. 1.
8R2. (Revoked).
O.C. 49-91, s. 29; O.C. 385-95, s. 2; O.C. 1454-99, s. 1; O.C. 1249-2005, s. 19; O.C. 1116-2007, s. 23; O.C. 1303-2009, s. 68; O.C. 1176-2010, s. 66; O.C. 390-2012, s. 1.
8R3. (Revoked).
O.C. 1216-97, s. 52; O.C. 1454-99, s. 1; O.C. 1470-2002, s. 28; O.C. 1282-2003, s. 42; O.C. 390-2012, s. 1.
8R4. (Revoked).
O.C. 1216-97, s. 52; O.C. 1454-99, s. 1; O.C. 1116-2007, s. 24; O.C. 390-2012, s. 1.
DIVISION II.01
APPLICATION OF THE INTERNATIONAL FUEL TAX AGREEMENT
O.C. 1216-97, s. 53.
§ 1.  — Security
O.C. 1216-97, s. 53 and 56; O.C. 1466-98, s. 1.
9.0.6R1. For the purposes of the International Fuel Tax Agreement, sections 17.2 to 17.4 of the Act do not apply.
O.C. 1216-97, s. 53.
9.0.6R2. The Minister may require security from a licensee, in accordance with section R340 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 2.
9.0.6R3. Remittance to the Minister of a security pursuant to the Act or this regulation or pursuant to section P430 of the IFTA Procedures Manual validly constitutes a security referred to in section 9.0.6R2.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 3.
9.0.6R4. For the purpose of reinstating a licence, the Minister may require security, in accordance with section R430.200 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 4.
9.0.6R5. A licensee who is required to furnish security pursuant to section 9.0.6R2, shall, when filing his return, pay the tax due, in accordance with section R910 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 5.
§ 2.  — Licence Delivery, Renewal, Cancellation, Revocation and Suspension
O.C. 1216-97, s. 53.
9.0.6R6. (Revoked).
O.C. 1216-97, s. 53; O.C. 1249-2005, s. 20.
9.0.6R7. The Minister may refuse to issue a licence, in accordance with section R335 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 6.
9.0.6R8. The Minister may cancel or refuse to renew the licence and decals, in accordance with section R345.100 or R345.300 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 7; O.C. 1303-2009, s. 63.
9.0.6R8.1. The Minister may renew the licence and decals, in accordance with section R345.200 of the Agreement.
O.C. 1303-2009, s. 64.
9.0.6R9. The Minister may revoke a licence in accordance with section R660.300 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 8; O.C. 321-2017, s. 1.
9.0.6R10. The Minister may suspend or revoke a licence, in accordance with section R420.100 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 9.
§ 3.  — Payment to the Minister
O.C. 1216-97, s. 53.
9.0.6R11. The exigibility period provided for in section R1240.300 of the Agreement is replaced by that provided for in the first paragraph of section 27.0.1 of the Act.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 10.
§ 4.  — Interest
O.C. 1216-97, s. 53.
9.0.6R12. Notwithstanding the first paragraph of section 28 and section 28.1 of the Act, where the International Fuel Tax Agreement provides for the payment of interest in respect of an amount of tax payable, that amount bears interest at the rate determined, and in accordance with the rules provided for in sections R1230.100 and R1230.200 of the Agreement.
However, the interest rate provided for in the first paragraph of section 28 of the Act applies commencing on the first day of the month following the month in which the return is filed.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 11.
9.0.6R13. Notwithstanding the second paragraph of section 28 and section 30 of the Act, the interest payable on a refund under the Agreement or on the amount of such a refund applied in accordance with section 31 of the Act to a payment under a fiscal law or under the Agreement, which payment must be made by the person to whom that refund is due, is calculated according to the rules provided for in section R1150 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 12.
§ 5.  — Keeping of Registers and Retention Period
O.C. 1216-97, s. 53.
9.0.6R14. For the purposes of the International Fuel Tax Agreement, sections 34 and 35 of the Act do not apply to a licensee.
Section R700 of that Agreement and section P500 of the IFTA Procedures Manual which provide for the requirements concerning the keeping of registers and data which must be retained apply to a licensee.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 13.
9.0.6R15. The first paragraph of section P510 of the IFTA Procedures Manual relative to the retention period for registers and data which must be retained pursuant to section 9.0.6R14 does not apply to a licensee.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 14; O.C. 321-2017, s. 2.
§ 6.  — Penalty
O.C. 1216-97, s. 53.
9.0.6R16. The penalty for failure to file a return or report provided for in the first paragraph of section 59 of the Act, as well as the penalty for failure to pay or remit an amount provided for in the second paragraph of section 59.2 of the Act does not apply to a licensee.
The latter incurs a penalty that is equal to the higher of $50 and of 10% of the amounts payable for having omitted to file a return, for having filed it late or for underpayment of the amounts of tax due, in accordance with section R1220.100 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 15; O.C. 1282-2003, s. 43.
§ 7.  — Objections and Appeals
O.C. 1216-97, s. 53.
9.0.6R17. Sections R1400 to R1450 of the Agreement do not apply to a licensee.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 16.
DIVISION II.1
GUARANTEES FOR PAYMENT
O.C. 1930-86, s. 1.
10R1. For the purposes of the second paragraph of section 10 of the Act, the Minister shall accept security given in guarantee for the payment of a debt where such security consists in a letter of guarantee under section 10R2, a hypothec under section 10R3, or a document under section 10R4.
O.C. 1930-86, s. 1.
10R2. A letter of guarantee given to the Minister shall:
(1)  be issued by a banking or financial institution having its head office or an establishment in Québec;
(2)  cover the entire amount of the debt, including all interest payable upon the giving of the letter of guarantee, and all interest becoming payable within the following 12 months;
(3)  be valid until extinction of the debt, or be renewable at regular intervals until extinction of the debt;
(4)  be remitted to the Minister who shall retain possession until extinction of the debt.
O.C. 1930-86, s. 1; O.C. 1466-98, s. 17.
10R3. A hypothec given to the Minister shall:
(1)  be granted by a person who has a right of property in the immovable that is neither conditional, defeasible nor subject to rescission;
(2)  cover the entire amount of the debt including all interest payable upon the giving of the hypothec, and all interest becoming payable within the following 12 months, and be granted in respect of an immovable having a market value, less any other charge affecting the immovable, that covers not less than the entire amount of the debt;
(3)  be granted until extinction of the debt, or be renewable at regular intervals until extinction of the debt.
O.C. 1930-86, s. 1; O.C. 134-2009, s. 50.
10R4. A document given to the Minister shall:
(1)  be a deposit certificate with a banking or financial institution having its head office or an establishment in Québec, or be a bond, note, hypothec or other similar document issued or guaranteed by the Government of Canada, the government of a province, a municipality or other public body performing a function of Government in Canada, or by a corporation, commission or association not less than 90% of the shares, capital or property of which is owned by the Government of Canada, the government of a province or a municipality, or by an educational institution or hospital centre where, in the case of the latter, the document is guaranteed by the government of the province;
(2)  be of an amount sufficient to cover the entire debt, including all interest payable upon the giving of the document, and all interest becoming payable within the following 12 months;
(3)  be free of any encumbrance or charge in respect of a third party;
(4)  be deposited with a banking or financial institution having its head office or an establishment in Québec, that shall retain possession on behalf of the Minister until extinction of the debt.
O.C. 1930-86, s. 1; O.C. 1466-98, s. 18.
10R5. For the purposes of the third paragraph of section 10 of the Act, the Minister shall accept the security described in sections 10R1 to 10R4 where the repayment offer covers the entire debt, including all interest payable at the time the offer is made, and all interest becoming payable within the following 12 months, and where its terms and conditions reflect the maximum capacity to pay of the person making the offer.
O.C. 1930-86, s. 1.
DIVISION II.1.1
FEES
O.C. 1303-2009, s. 65.
12.0.3.1R1. The fees required to be paid by a person pursuant to section 12.0.3.1 of the Act are as follows:
(1)  $106, if an employee of the Direction générale de recouvrement of the Agency makes, in respect of the person, a first intervention referred to in that section;
(2)  $85, if the Minister applies for the registration of a legal movable hypothec for an amount owed by the person under a fiscal law, and $211 in the case of an application for the registration of a legal immovable hypothec;
(3)  $21, if the Minister applies for the cancellation of the registration of a legal movable hypothec, and $148 in the case of an application for the cancellation of the registration of a legal immovable hypothec.
O.C. 1303-2009, s. 65; O.C. 66-2016, s. 1.
12.0.3.1R2. The fees set in paragraphs 1 to 3 of section 12.0.3.1R1 are adjusted on 1 April of each year based on the percentage change in the general Consumer Price Index for Canada for the period ending on 31 December of the preceding year, as determined by Statistics Canada under the Statistics Act (R.S.C. 1985, c. S-19).
Once adjusted, the amounts are reduced to the nearest dollar if they contain a fraction of a dollar less than $0.50; they are increased to the nearest dollar if they contain a fraction of a dollar equal to or greater than $0.50.
The fee adjustment has effect from 1 April.
The Minister informs the public of the annual adjustment through the Gazette officielle du Québec or by such other means as the Minister considers appropriate.
O.C. 1303-2009, s. 65; O.C. 117-2019, s. 1.
DIVISION II.2
DISTRIBUTION OF PROPERTY
O.C. 1270-86, s. 1.
14R1. For the purposes of the second paragraph of section 14, the documents which the Minister may require, in respect of the property which is the subject of the distribution and of the person whose property is distributed, are the following:
(1)  a proof of citizenship;
(2)  an official document establishing the death;
(3)  a copy, authentic, as the case may be, of the will and every codicil relating thereto or a copy certified by the clerk of the court of the documents mentioned in section 461 of the Code of Civil Procedure (chapter C-25.01);
(4)  a description of each property indicating notably, the place where it is found, its fair market value and, should the case arise, its adjusted cost base;
(5)  a description of the debts;
(6)  every official document, if any, establishing the matrimonial regime and status or the status of de facto spouse;
(7)  a copy, authentic, as the case may be, of the title of acquisition or disposition of an immovable, an agreement between partners or shareholders, an act of transmission of property and, in the case of a succession, of a trust act in which the deceased participated;
(8)  a copy of every insurance contract;
(9)  the list of the beneficiaries of the distribution of property indicating their names, addresses, social insurance numbers, relationship as well as the proportion of the property which falls to them;
(10)  proof of the municipal evaluation of every immovable;
(11)  a copy of the evaluation report, if such exists, of every asset;
(12)  a copy of any judicial proceeding underway.
O.C. 1270-86, s. 1; O.C. 1216-97, s. 54; O.C. 1466-98, s. 19; O.C. 134-2009, s. 50; I.N. 2016-01-01 (NCCP).
14R2. (Revoked).
O.C. 1270-86, s. 1; O.C. 1498-93, s. 16.
DIVISION III
(Revoked).
R.R.Q., 1981, c. M-31, r. 1, Div. III; O.C. 1633-96, s. 46.
19R1. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 19R1; O.C. 1633-96, s. 46.
19R2. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 19R2; O.C. 1633-96, s. 46.
19R3. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 19R3; O.C. 1633-96, s. 46.
DIVISION IV
(Revoked).
R.R.Q., 1981, c. M-31, r. 1, Div. IV; O.C. 1408-84, s. 2.
DIVISION IV.0.1
DETERMINATION OF THE INTEREST RATE
O.C. 879-89, s. 1.
28R1. For the purposes of this division, “quarter” means:
(1)  the period commencing on 1 January and ending on 31 March;
(2)  the period commencing on 1 April and ending on 30 June;
(3)  the period commencing on 1 July and ending on 30 September;
(4)  the period commencing on 1 October and ending on 31 December.
R.R.Q., 1981, c. M-31, r. 1, s. 28R1; O.C. 1408-84, s. 2; O.C. 879-89, s. 1.
28R2. For the purposes of section 28 of the Act, the interest rate applicable to claims of the State shall be determined, for each quarter of the calendar year, according to the following rules:
(1)  by establishing the simple arithmetic mean of the base rate for bank loans to businesses as published by the Bank of Canada on the last Wednesday of each of the months included in the 3-month period ending in the second month of the preceding quarter;
(2)  by rounding off the result obtained in subparagraph 1 to the nearest whole number, one-half being rounded off to the lower whole number;
(3)  by adding 3 percentage points to the result obtained in subparagraph 2.
The interest rate thus determined comes into force on the first day of the quarter.
O.C. 879-89, s. 1; O.C. 1078-92, s. 1; O.C. 1117-96, s. 1; O.C. 1466-98, s. 27.
28R3. The interest rate applicable to claims of the State for a quarter commencing after 30 June 1989 shall be published in the Gazette officielle du Québec.
O.C. 879-89, s. 1; O.C. 1078-92, s. 2; O.C. 1466-98, s. 27.
28R4. (Revoked).
O.C. 1078-92, s. 3; O.C. 1149-2006, s. 54.
DIVISION IV.1
REFUNDS AND ALLOCATIONS
O.C. 80-82, s. 1.
31R1. The Minister may allocate a refund due to a person by reason of the application of a fiscal law, to the payment of any amount for which that person is indebted to the State under the following Acts:
(a)  an Act respecting the Société d’habitation du Québec (chapter S-8);
(b)  Individual and Family Assistance Act (chapter A-13.1.1);
(c)  the Act respecting financial assistance for education expenses (chapter A-13.3);
(d)  the Act respecting family benefits (chapter P-19.1);
(e)  the Act respecting parental insurance (chapter A-29.011);
(f)  the Health Insurance Act (chapter A-29);
(g)  the Environment Quality Act (chapter Q-2);
(h)  the Sustainable Forest Development Act (chapter A-18.1);
(i)  the Act respecting the conservation and development of wildlife (chapter C-61.1);
(j)  the Mining Act (chapter M-13.1).
He allocates the refunds in the order in which the Acts are listed.
O.C. 80-82, s. 1; O.C. 499-82, s. 2; O.C. 922-89, s. 137; O.C. 49-91, s. 30; O.C. 647-92, s. 36; O.C. 122-2000, s. 1; O.C. 1223-2005, s. 1; O.C. 1149-2006, s. 55; O.C. 701-2013, s. 1; O.C. 117-2019, s. 2.
31R2. For the purposes of the allocation, the Minister receives, from each Minister or body responsible for the application or the administration of an Act referred to in section 31R1, the information listed in the second or third paragraph, as the case may be, concerning a person indebted under that Act.
Where the debtor is a natural person, the information referred to in the first paragraph is the following:
(a)  the person’s name;
(b)  the person’s address;
(c)  the person’s date of birth;
(d)  the person’s Social Insurance Number;
(e)  the Québec business number assigned to the person under the Act respecting the legal publicity of enterprises (chapter P-44.1), where applicable; and
(f)  the amount of the person’s debt.
Where the debtor is a person other than a natural person, the information referred to in the first paragraph is the following:
(a)  the person’s name;
(b)  the address of the person’s head office or principal establishment;
(c)  the person’s identification number assigned by the Minister, where applicable;
(d)  the Québec business number assigned to the person under the Act respecting the legal publicity of enterprises, where applicable; and
(e)  the amount of the person’s debt.
O.C. 80-82, s. 1; O.C. 499-82, s. 3; O.C. 122-2000, s. 2; O.C. 1223-2005, s. 2; O.C. 701-2013, s. 2.
31R3. Where the Minister receives the information described in section 31R2 respecting a debtor and a refund must be paid to that debtor by reason of the application of a fiscal law, the Minister deducts the amount of the debtor’s debt from the refund.
O.C. 80-82, s. 1; O.C. 122-2000, s. 3.
31R4. After the allocation provided for in section 31R3, the Minister sends to each Minister or body concerned the information listed in the second or third paragraph, as the case may be, concerning the debtor.
Where the debtor is a natural person, the information referred to in the first paragraph is the following:
(a)  the information under subparagraphs a to e of the second paragraph of section 31R2; and
(b)  the amount allocated to the debt.
Where the debtor is a person other than a natural person, the information referred to in the first paragraph is the following:
(a)  the information under subparagraphs a to d of the third paragraph of section 31R2; and
(b)  the amount allocated to the debt.
O.C. 80-82, s. 1; O.C. 499-82, s. 4; O.C. 1408-84, s. 3; O.C. 122-2000, s. 4; O.C. 1223-2005, s. 3; O.C. 701-2013, s. 3.
31R5. (Revoked).
O.C. 80-82, s. 1; O.C. 499-82, s. 5; O.C. 122-2000, s. 5; O.C. 1223-2005, s. 4.
31R6. The information referred to in section 31R2 or 31R4 must be sent in such a manner as to preserve its confidentiality. To that end, the addressee and the sender shall identify the persons who, in their organization, are authorized to send or receive such information.
O.C. 1223-2005, s. 5.
31R7. Any information referred to in section 31R2 or 31R4 that is no longer necessary for the purposes of the allocation provided for in section 31R1 is to be safely destroyed by its addressee.
O.C. 1223-2005, s. 5.
31.1.0.1R1. For the purposes of the allocation referred to in section 31.1.0.1 of the Act, where a person has failed to furnish a guarantee under section 232.4 or 232.7 of the Mining Act (chapter M-13.1), the Minister receives from the Minister of Natural Resources and Wildlife the following information:
(a)  the person’s name;
(b)  the address of the person’s head office or principal establishment;
(c)  the identification number assigned to the person by the Minister, where applicable;
(d)  the Québec business number assigned to the person under the Act respecting the legal publicity of enterprises (chapter P-44.1), where applicable; and
(e)  the difference between the amount of the guarantee required and the amount of the guarantee furnished.
O.C. 117-2019, s. 3.
31.1.0.1R2. Where the Minister receives the information referred to in section 31.1.0.1R1 respecting a person and a refund must be paid to the person under a fiscal law, the Minister deducts from the refund the amount that is, in part or in whole, the difference described in paragraph e of section 31.1.0.1R1 and deposits the amount with the Bureau général de dépôts pour le Québec to stand in lieu of the guarantee that the person is required to furnish under section 232.4 or 232.7 of the Mining Act (chapter M-13.1) or of a part of that guarantee.
O.C. 117-2019, s. 3.
31.1.0.1R3. After the allocation provided for in section 31.1.0.1R2 in respect of a person referred to in that section, the Minister sends the following information to the Minister of Natural Resources and Wildlife:
(a)  the information under paragraphs a to d of section 31.1.0.1R1; and
(b)  the amount deposited with the Bureau général de dépôts pour le Québec to stand in lieu of the guarantee that the person is required to furnish or of a part of that guarantee.
O.C. 117-2019, s. 3.
31.1.0.1R4. After the allocation provided for in section 31.1.0.1R2, the Minister informs the person concerned of the amount of the refund that has been allocated to stand in lieu of the guarantee the person failed to furnish, or of a part of that guarantee, and of the deposit of the amount with the Bureau général de dépôts pour le Québec.
O.C. 117-2019, s. 3.
31.1.0.1R5. The information referred to in section 31.1.0.1R1 or 31.1.0.1R3 must be sent in such a manner as to preserve its confidentiality. To that end, the addressee and the sender must identify the persons who, in their organization, are authorized to send or receive such information.
O.C. 117-2019, s. 3.
31.1.0.1R6. The information referred to in section 31.1.0.1R1 or 31.1.0.1R3 that is no longer necessary for the purposes of the allocation provided for in section 31.1.0.1R2 is to be safely destroyed by its addressee.
O.C. 117-2019, s. 3.
31.1.5R0.1. The Minister shall inform every natural person owing an amount exigible under a fiscal law that an allocation provided for in section 31.1.1 of the Act may be made in relation to the person’s debt.
O.C. 1223-2005, s. 5.
31.1.5R1. For the purposes of section 31.1.2 of the Act, where an amount is to be paid by a public body to a person other than a natural person, the public body or its agent shall send the following information to the Minister:
(1)  the name of the person;
(2)  the civic address of its head office or its principal establishment;
(3)  the user number attributed to it by the Minister, as the case may be;
(3.1)  the business number assigned to the person under the Act respecting the legal publicity of enterprises (chapter P-44.1), as the case may be;
(4)  the reference attributed to the payment by the body or its agent;
(5)  the amount that shall be paid to the person.
As well, where an amount is to be paid to a natural person, the following information shall be sent to the Minister:
(1)  the name of the person;
(2)  the person’s civic address;
(3)  the person’s social insurance number;
(3.1)  the business number assigned to the person under the Act respecting the legal publicity of enterprises, as the case may be;
(4)  the reference attributed to the payment by the body or its agent;
(5)  the seizable portion of the amount that shall be paid to the person.
O.C. 748-94, s. 4; O.C. 1216-97, s. 55 and 56; O.C. 1466-98, s. 20; O.C. 1223-2005, s. 6.
31.1.5R2. The information referred to in section 31.1.5R1 is sent daily to the Minister, not later than 4 days before the date on which it would be impossible for the public body or its paying agent to give effect to a withholding request filed under the second paragraph of section 30.1 or an allocation request filed under section 31.1.1 of the Act.
O.C. 748-94, s. 4; O.C. 1216-97, s. 55 and 56.
31.1.5R3. For the purposes of the withholding provided for in the second paragraph of section 30.1 or the allocation provided for in section 31.1.1 of the Act, the Minister sends to the body or its agent, as the case may be, the following information in the case of a person other than a natural person:
(1)  the information described in subparagraphs 1, 3 and 4 of the first paragraph of section 31.1.5R1;
(2)  the reference attributed by the Minister;
(3)  the amount to be withheld or sent to the Minister, as the case may be.
If an amount is to be withheld or allocated to the payment of the debt of a natural person, the Minister sends the following information:
(1)  the information described in subparagraphs 1 and 4 of the second paragraph of section 31.1.5R1;
(2)  the information referred to in subparagraphs 2 and 3 of the first paragraph;
(3)  the user number assigned by the Minister.
O.C. 748-94, s. 4; O.C. 1216-97, s. 55 and 56; O.C. 1223-2005, s. 7.
31.1.5R4. Upon receipt of the information referred to in section 31.1.5R3, the public body or its agent shall:
(1)  withhold the indicated amount, as the case may be;
(2)  within the following 8 days or on the anticipated date of payment, whichever comes last, send a notice to the Minister informing him of the amount withheld or, as the case may be, the amount indicated to be allocated;
(3)  send a notice to the person to whom the amount was to have been paid informing the person of the withholding or the allocation, as the case may be.
O.C. 748-94, s. 4; O.C. 1216-97, s. 55 and 56; O.C. 1223-2005, s. 8.
31.1.5R5. Where an amount is withheld or allocated, in whole or in part, the Minister sends a notice to the creditor or the beneficiary of the amount giving the details of the withholding or the allocation, as the case may be.
O.C. 748-94, s. 4; O.C. 1216-97, s. 55 and 56.
31.1.5R6. Where the withholding provided for in the second paragraph of section 30.1 of the Act is no longer binding, the Minister shall inform the public body or its agent forthwith and shall indicate, where applicable, the amount to be sent thereto.
In this case, paragraphs 2 and 3 of section 31.1.5R4 and section 31.1.5R5 apply, with the necessary modifications.
O.C. 748-94, s. 4; O.C. 1216-97, s. 55 and 56.
31.1.5R7. The information provided for in section 31.1.5R3 is confidential and shall only be accessed by an employee or agent of a public body or of an agent of such a body for whom knowledge of such information is necessary for the performance of his duties.
O.C. 748-94, s. 4; O.C. 1216-97, s. 55 and 56.
31.1.5R8. No employee or agent of a public body or of an agent of such a body shall use, communicate or allow to be communicated the information provided for in section 31.1.5R3 for any purpose other than the withholding provided for in the second paragraph of section 30.1 or the allocation provided for in section 31.1.1 of the Act.
O.C. 748-94, s. 4; O.C. 1216-97, s. 55 and 56.
31.1.5R8.1. The information referred to in any of sections 31.1.5R1, 31.1.5R3 and 31.1.5R6 or paragraph 2 of section 31.1.5R4 must be sent in such a manner as to preserve its confidentiality. To that end, the addressee and the sender shall identify the persons who, in their organization, are authorized to send or receive such information.
O.C. 1223-2005, s. 9.
31.1.5R9. Any information referred to in section 31.1.5R1 or 31.1.5R3 that is no longer necessary for the purposes of the withholding provided for in the second paragraph of section 30.1 or the allocation provided for in section 31.1.1 of the Act is to be safely destroyed by its addressee.
O.C. 748-94, s. 4; O.C. 1216-97, s. 55 and 56; O.C. 1223-2005, s. 10.
31.1.5R10. For the purposes of section 31.1.1 of the Act, no allocation shall be made in the following cases:
(1)  where there is an objection or an appeal pending in respect of the exigible amount owing by a person under a fiscal law and such person has furnished security referred to in section 10R1; and
(2)  an agreement for payment referred to in section 9.2 of the Act has been entered into by the Minister and the person owing an amount exigible under a fiscal law and is still in force, except if that agreement expressly provides for such an allocation.
O.C. 1216-97, s. 55 and 56.
DIVISION V
INVENTORY
34R1. For the purposes of subsection 1 of section 34 of the Act, an inventory must indicate the quantity and nature of the property it comprises, in the manner and in sufficient detail to render possible the valuation of such property in accordance with sections 83 to 85.6 of the Taxation Act (chapter I-3) and the regulations made under section 83 of that Act.
R.R.Q., 1981, c. M-31, r. 1, s. 34R1; O.C. 1454-99, s. 2.
34R2. For the purposes of subsection 2 of section 34 of the Act, the information to be contained in the receipt mentioned in that subsection is the information prescribed for the purposes of section 712 of the Taxation Act (chapter I-3).
R.R.Q., 1981, c. M-31, r. 1, s. 34R2; O.C. 1451-2000, s. 1; O.C. 1149-2006, s. 56.
DIVISION V.0.0.1
TRANSMISSION BY ELECTRONIC FILING
O.C. 390-2012, s. 2.
37.1.1R1. For the purposes of section 37.1.1 of the Act, a prescribed type of information return is any of the following types:
(a)  RL-1 slip: Employment and other income;
(b)  RL-2 slip: Retirement and annuity income;
(c)  RL-3 slip: Investment income;
(d)  RL-5 slip: Benefits and indemnities;
(e)  RL-6 slip: Québec parental insurance plan;
(f)  RL-7 slip: Investments in an investment plan;
(g)  RL-8 slip: Amount for post-secondary studies;
(h)  RL-10 slip: Tax credit for a labour-sponsored fund;
(i)  RL-11 slip: Flow-through shares;
(j)  RL-14 slip: Information about a tax shelter;
(k)  RL-15 slip: Amounts allocated to the members of a partnership;
(l)  RL-16 slip: Trust income;
(m)  (paragraph revoked);
(n)  RL-18 slip: Securities transactions;
(o)  RL-21 slip: Farm support payments;;
(p)  RL-22 slip: Employment income related to multi-employer insurance plans;
(q)  RL-24 slip: Childcare expenses;
(r)  RL-25 slip: Income from a profit-sharing plan;
(s)  RL-26 slip: Capital régional et coopératif Desjardins;
(t)  RL-27 slip: Government payments;
(u)  RL-29 slip: Remuneration of a family-type resource or an intermediate resource;
(v)  RL-30 slip: Subsidized educational childcare;
(w)  RL-31 slip: Information about a leased dwelling.
O.C. 321-2017, s. 3; O.C. 117-2019, s. 4.
37.1.2R1. For the purposes of section 37.1.2 of the Act, a prescribed corporation for a taxation year means any corporation whose gross revenue, within the meaning of section 1 of the Taxation Act (chapter I-3), for that year exceeds $1,000,000, except
(a)  an insurance corporation within the meaning of section 1 of the Taxation Act;
(b)  a corporation not resident in Canada;
(c)  a corporation reporting in elected functional currency within the meaning of section 21.4.16 of the Taxation Act; and
(d)  a corporation that is exempt under Title I of Book VIII of Part I of the Taxation Act from tax payable.
For the purposes of the first paragraph, a corporation is considered to be a corporation resident in Canada if it is considered to reside there for the purposes of the Taxation Act and to be a corporation not resident in Canada in all other cases.
O.C. 701-2013, s. 4.
37.1.3R1. For the purposes of section 37.1.3 of the Act, a prescribed person for a reporting period means a person
(1)  to which section 2 of the Electronic Filing and Provision of Information (GST/HST) Regulations, made under the Excise Tax Act (R.S.C. 1985, c. E-15) applies, for the reporting period; and
(2)  that is not a selected listed financial institution within the meaning of section 1 of the Act respecting the Québec sales tax (chapter T-0.1) throughout the reporting period.
O.C. 390-2012, s. 2; O.C. 66-2016, s. 2.
DIVISION V.0.1
INFORMATION IN WRITING AND UNDER OATH
O.C. 711-2004, s. 1.
40.1.1R1. For the purposes of section 40.1.1 of the Act, a financial management officer, a socioeconomic research and planning officer or a computer and administrative processes analyst who is governed by the collective labour agreement for professionals and who carries out duties at the Direction générale des enquêtes, de l’inspection et des poursuites pénales within the Agency is authorized to lay an information in writing and under oath.
O.C. 711-2004, s. 1; O.C. 134-2009, s. 48; O.C. 1303-2009, s. 68; O.C. 1176-2010, s. 68; O.C. 390-2012, s. 3; O.C. 701-2013, s. 5; O.C. 66-2016, s. 3.
DIVISION V.0.2
COSTS OF SEIZURE AND PRESERVATION
O.C. 1303-2009, s. 66.
40.3R1. For the purposes of the second paragraph of section 40.3 of the Act,
(a)  the costs of seizure correspond to the actual cost for removing and towing or transporting the vehicle seized to the storage location;
(b)  the costs of preservation are set, as applicable,
i.  at $6 per day for storage of the vehicle seized, if the vehicle is in the custody of a person designated for that purpose by the Minister and with whom the Minister has entered into a seized vehicle storage or custody agreement, except if the vehicle seized occupies an area greater than 16.5 m2, in which case that amount is increased by $0.50 per m2 or part thereof occupied that exceeds that 16.5 m2 area,
ii.  at the actual cost of storing the vehicle seized, where custody of the vehicle seized cannot be immediately entrusted to a person referred to in subparagraph i and the vehicle is temporarily in the custody of a person designated for that purpose by the Minister,
iii.  at the actual cost for the services relating to the custody and surveillance of the vehicle seized; and
(c)  the payment of a deposit to the Minister may be made by postal money order, a certified cheque to the order of the Minister, drawn on a financial institution, or any other instrument of payment providing the same guarantees to the Minister, as well as by a transfer of funds to an account held by the Minister in a financial institution.
O.C. 1303-2009, s. 66.
40.3R2. For the purposes of section 40.3 of the Act, the general director of investigations, inspections and public prosecutions or a senior director or assistant senior director who carries out duties at the Direction générale des enquêtes, de l’inspection et des poursuites pénales within the Agency is authorized to keep the deposits paid under that section. Those deposits are paid into a trust account opened in a financial institution for that purpose by that person.
O.C. 1303-2009, s. 66; O.C. 390-2012, s. 4; O.C. 701-2013, s. 6; O.C. 229-2014, s. 1; O.C. 66-2016, s. 4; O.C. 117-2019, s. 5.
40.4R1. For the purposes of section 40.4 of the Act, the sale proceeds, after deduction of the costs, are paid into a trust account opened in a financial institution for that purpose by a person authorized by the Minister under that section.
O.C. 390-2012, s. 5.
40.10R1. For the purposes of the second paragraph of section 40.10 and the first paragraph of section 68.0.2 of the Act,
(a)  the costs of seizure correspond
i.  in the case of a vehicle, to the costs referred to in paragraph a of section 40.3R1,
ii.  in the case of movable property other than a vehicle, to the actual cost for removing the property and transporting it to the storage location,
iii.  where applicable, to the actual cost for the opening of doors, and
iv.  where applicable, to the disbursements, costs and fees of the bailiff who inventoried the property seized; and
(b)  the costs of preservation correspond
i.  in the case of a vehicle, to the costs set in paragraph b of section 40.3R1,
ii.  in the case of fuel, to the actual cost for its storage in a tank or a cistern and for any pumping operation relating to the storage,
iii.  in the case of movable property, other than a vehicle, or fuel in the custody of a person designated for that purpose by the Minister and with whom the Minister has entered into a seized property storage or custody agreement, to $1 per day for each square metre or part thereof occupied, except if the property seized must be stored in a specialized establishment on account of the nature of the property, in which case the costs of preservation correspond to the actual cost,
iv.  in the case of movable property, other than a vehicle, or fuel in the custody of a person designated for that purpose by the Minister other than a person referred to in subparagraph iii, to the actual cost,
v.  in the case of a placing under lock and key of the seized property or the affixing of seals, to the actual cost relating to the use of the equipment necessary for that purpose or, where applicable, to the disbursements, costs and fees of the bailiff who placed the property under lock and key or who affixed the seals, and
vi.  in the case of a custodial or surveillance service in connection with the property seized, to the actual cost.
O.C. 1303-2009, s. 66.
DIVISION V.1
CERTIFICATE OF OWNERSHIP
O.C. 1798-90, s. 1.
55R1. A debtor or a paying agency to whom the certificate of ownership required by section 54 of the Act is furnished must issue it to the Minister not later than the fifteenth day of the month following the month during which the coupon, share warrant or cheque is negotiated.
O.C. 1798-90, s. 1.
DIVISION VI
 IDENTIFICATION INFORMATION 
R.R.Q., 1981, c. M-31, r. 1, Div. VI; O.C. 1182-2017, s. 1.
58.1R1. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 58.1R1; O.C. 1182-2017, s. 2.
58.1R2. For the purposes of section 58.1 of the Act, a prescribed person is
(a)  a person resident in Québec;
(b)  a person referred to in section 25 of the Taxation Act (chapter I-3) that is resident in Canada outside Québec and carried on a business in Québec; or
(c)  a person referred to in section 26 of the Taxation Act that was not resident in Canada and that was employed in Québec, carried on a business in Québec or disposed of a taxable Québec property.
R.R.Q., 1981, c. M-31, r. 1, s. 58.1R2; O.C. 1182-2017, s. 3.
58.1R3. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 58.1R3; O.C. 385-95, s. 3; O.C. 1466-98, s. 21; O.C. 1182-2017, s. 4.
58.1R4. (Revoked).
R.R.Q., 1981, c. M-31, r. 1, s. 58.1R4; O.C. 1182-2017, s. 4.
DIVISION VI.0.0.1
TYPES OF INFORMATION RETURNS
O.C. 321-2017, s. 4.
59.0.0.4R1. For the purposes of section 59.0.0.4 of the Act, a prescribed type of information return means any of the types listed in section 37.1.1R1.
O.C. 321-2017, s. 4.
DIVISION VI.0.1
COMMUNICATION
O.C. 1470-2002, s. 29; O.C. 229-2014, s. 2.
69.0.0.12R1. For the purposes of section 69.0.0.12 of the Act, the general director of investigations, inspections and public prosecutions or a senior director or assistant senior director who carries out duties at the Direction générale des enquêtes, de l’inspection et des poursuites pénales within the Agency is authorized to communicate information contained in a tax file to a member of a police force, to a government department or to a public body.
O.C. 1470-2002, s. 29; O.C. 1116-2007, s. 25; O.C. 1303-2009, s. 68; O.C. 390-2012, s. 6; O.C. 701-2013, s. 7; O.C. 229-2014, s. 3; O.C. 66-2016, s. 5; O.C. 117-2019, s. 6.
69.0.0.12R2. For the purposes of subparagraph g of the second paragraph of section 69.0.0.12 of the Act, the following are prescribed offences:
(a)  an offence under Division IX of the Deposit Insurance Act (chapter A-26);
(b)  an offence under Chapter XII of Title IV of the Act respecting insurance (chapter A-32);
(c)  an offence under Chapter VIII.2 of the Act respecting contracting by public bodies (chapter C-65.1);
(d)  an offence under Chapter XVI of the Act respecting financial services cooperatives (chapter C-67.3);
(e)  an offence under Title IX of the Act respecting the distribution of financial products and services (chapter D-9.2);
(f)  an offence under Chapter VII of the Money-Services Businesses Act (chapter E-12.000001);
(g)  an offence under Chapter II or III of Title VII of the Derivatives Act (chapter I-14.01);
(h)  an offence under Chapter XVIII of the Act respecting trust companies and savings companies (chapter S-29.01);
(i)  an offence under Chapter II or III of Title VII of the Securities Act (chapter V-1.1).
O.C. 229-2014, s. 4.
DIVISION VI.0.2
COURT FEES 
O.C. 711-2004, s. 2; I.N. 2016-01-01 (NCCP); O.C. 66-2016, s. 6; O.C. 1182-2017, s. 5.
93.1.18R1. For the purposes of section 93.1.18 of the Act, the fee payable is fixed in the amount of $90 per appeal.
Where two or more assessments are the subject of a single appeal, the fee payable is fixed in the amount of $90 per assessment.
O.C. 711-2004, s. 2.
93.13R1. For the purposes of section 93.13 of the Act, the fee payable is fixed in the amount of $35 per summary appeal.
Where 2 or more assessments are the subject of a single appeal, the fee payable is fixed in the amount of $35 per assessment.
O.C. 711-2004, s. 2.
DIVISION VI.1
REFUND ADVANCE
O.C. 879-89, s. 2.
94.5R1. An individual contemplated in section 94.5 of the Act shall meet the following conditions:
(1)  he shall have filed a fiscal return contemplated in section 1000 of the Taxation Act (chapter I-3) for the preceding taxation year;
(2)  his name, Social Insurance Number and civil status indicated in the fiscal return filed for the year shall be identical to those indicated in the return referred to in paragraph 1;
(3)  he shall not be indebted to the State under a fiscal law or a law mentioned in section 31R1;
(4)  (paragraph revoked);
(5)  he shall not have become bankrupt in the calendar year that includes the year; and
(6)  he shall not owe an amount exigible under the Act to facilitate the payment of support (chapter P-2.2).
O.C. 879-89, s. 2; O.C. 960-94, s. 32; O.C. 1466-98, s. 22; S.Q. 1998, c. 36, s. 209; O.C. 1454-99, s. 3; O.C. 1470-2002, s. 30; O.C. 1116-2007, s. 26; O.C. 134-2009, s. 49.
94.5R2. For the purposes of section 94.5 of the Act, the estimated refund shall not exceed $3,000.
O.C. 879-89, s. 2; O.C. 960-94, s. 33; O.C. 262-96, s. 1; O.C. 1466-98, s. 23.
DIVISION VII
REMISSION OF TAX IN RESPECT OF CERTAIN INDIVIDUALS
96R1. Remission is granted of tax, interest and penalties payable under Part I of the Taxation Act (chapter I-3) by an individual who was a member of the Canadian Armed Forces, or was an ambassador, minister, high commissioner, officer or servant of Canada referred to, as the case may be, in paragraph b or c of section 8 of that Act, or who was referred to in paragraph d of that section and performed services in a country other than Canada under a prescribed international development assistance program of the Gouvernement du Québec or the Government of Canada, other than a taxpayer referred to in section 96R2, by the spouse of such an individual referred to in paragraph e of section 8 of that Act or by the dependent child of such an individual referred to in paragraph f of that section 8.
Remission is also granted of the contribution, interest and penalties payable for a year, under subdivision 3 of Division I of Chapter IV of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) and Division I.2 of that Chapter IV, by an individual who, under the first paragraph, is granted a remission for that year of the interest and penalties payable by the individual under Part I of the Taxation Act.
R.R.Q., 1981, c. M-31, r. 1, s. 96R1; O.C. 472-95, s. 1; O.C. 1282-2003, s. 44; O.C. 1116-2007, s. 27; O.C. 229-2014, s. 5.
96R2. The taxpayer contemplated in paragraph d of section 8 of the Taxation Act (chapter I-3) to whom section 96R1 does not apply is an individual who resided in Québec at any time in the 3 months preceding the day on which his services commenced outside Canada under a prescribed international development assistance program contemplated in the said paragraph and who, at any time during the 6 months preceding the day on which his services commenced, was an officer or servant:
(a)  of the Gouvernement du Québec;
(b)  of any corporation, commission or association, the shares, capital or property of which were at least 90% owned by the Gouvernement du Québec, or a subsidiary wholly owned by such corporation, commission or association, provided that no person other than the State had any right to the shares, capital or property of such corporation, commission, association or subsidiary or a right to acquire them;
(c)  an educational institution in Québec that was:
i.  a university, college or other educational institution providing post-secondary education that received or was entitled to receive financial aid from Québec;
ii.  a school operated by the Gouvernement du Québec, or by a municipality thereof, or by a public body of Québec performing a function of government, or a school operated on behalf of Québec or on behalf of such municipality or public body; or
iii.  a secondary school providing courses leading to a certificate or diploma compulsory for entrance to a college or university; or
(d)  an institution in Québec supplying health services or social services or both that received or was entitled to receive financial aid from the Gouvernement du Québec.
R.R.Q., 1981, c. M-31, r. 1, s. 96R2; O.C. 1466-98, s. 27.
96R3. Section 96R1 shall apply only if an abatement is granted by the Government of Canada, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), within the meaning of subsection 2 of section 120 of the said Act or subsection 2 of section 6 of the Established Programs (Interim Arrangements) Act (R.S.C. 1970, c. E-8), for the same taxation year, to agents-general, officers or servants of the Québec contemplated in paragraph c of section 8 of the Taxation Act (chapter I-3) to their spouse or dependent child contemplated in paragraph e or f of the said section, the individuals contemplated in section 96R2 and their spouse or dependent child contemplated in the said paragraph e or f, and if these same persons are exempted, for the same taxation year, from the tax provided for in subsection 1 of section 120 of the Income Tax Act.
R.R.Q., 1981, c. M-31, r. 1, s. 96R3.
96R4. The tax payable under Part I of the Taxation Act (chapter I-3) by an individual contemplated in section 26 of that Act shall be computed, subject to section 96R5, as if:
(a)  section 1089 of the Taxation Act did not contain paragraphs d, f and i;
(b)  the amount that this individual was required to include in computing his income earned in Québec under paragraph g of section 1089 of the Taxation Act were equal to the aggregate of:
i.  the remuneration received by him in the year in respect of an office or employment and that was paid to him directly or indirectly by the Gouvernement du Québec or any corporation, commission, association, educational institution or institution contemplated in paragraph b, c or d of section 96R2, except to the extent that such remuneration was attributable to the duties performed by him in a foreign country and was either subject to an income or profits tax by a foreign country, or paid in connection with the selling of property, the negotiating of contracts or the rendering of services for his employer, or a foreign affiliate of his employer, or any other person with whom his employer does not deal at arm’s length, in the ordinary course of a business carried on by his employer, that foreign affiliate or that person; and
ii.  amounts that would be required by paragraphs g and h of section 312 of the Taxation Act to be included in computing his income for the year if he had resided in Québec throughout the year and if these paragraphs had applied only to amounts paid by the Gouvernement du Québec or a corporation, commission, association, educational institution or institution contemplated in paragraph b, c or d of section 96R2; minus
iii.  any amount that would be deductible in computing his income for the year by virtue of sections 347 to 350 of the Taxation Act if these sections were applicable only in computing the income of persons contemplated in the second paragraph of section 347 of the Taxation Act and if the amounts described in paragraph c of subsection 3 of section 348 of the Taxation Act were those described in subparagraph ii;
(c)  paragraph c of section 1089 of the Taxation Act were replaced by the following:
“(c)  that part, determined in accordance with paragraphs c.1 to c.3 of his taxable capital gains contemplated in paragraph c of section 1090, from dispositions of taxable Canadian property each of which was:
i.  an immovable situated in Québec or an interest in such property or an option in respect thereof; or
ii.  any other capital property used in carrying on a business in Canada;
“(c.1)  the taxable capital gain of an individual contemplated in section 26 from the disposition of an immovable situated in Québec, an interest in such property or an option in respect thereof, must be included in whole in computing his income earned in Québec;
“(c.2)  that part of the taxable capital gain from the disposition of any other capital property used in carrying on a business in Canada by an individual contemplated in section 26 that must be included in computing his income earned in Québec, for the year of the disposition, is that part of such gain that his income for the year from carrying on that business in Canada and attributable in the prescribed manner to an establishment in Québec is of his income for the year from carrying on that business in Canada and attributable in the prescribed manner to all his establishments in Canada;
“(c.3)  where the individual contemplated in section 26 has no income from carrying on that business in Canada and attributable in the prescribed manner to an establishment in Canada, for the year in which he disposes of any other capital property used in carrying on that business in Canada, that part of the taxable capital gain from the disposition of such property that must be included in computing his income earned in Québec, for the said year, is that part of such gain that his income from carrying on that business in Canada and attributable to an establishment in Québec, computed in accordance with this Title, for the last preceding year in which he had income from carrying on that business in Canada and attributable in the prescribed manner to an establishment in Canada is of his income, for the said preceding year, from carrying on that business in Canada and attributable in the prescribed manner to all his establishments in Canada.”.
R.R.Q., 1981, c. M-31, r. 1, s. 96R4; O.C. 472-95, s. 2; O.C. 1282-2003, s. 45; O.C. 134-2009, s. 50.
96R5. Where the aggregate income earned in Québec by an individual, for a taxation year, computed in accordance with section 1089 of the Taxation Act (chapter I-3) and paragraphs a to c of section 96R4 and of his income earned in each other province of Canada, for the same year, computed as if the said section 1089, with the exception of its paragraph g, and paragraphs a to c of the said section 96R4, with the exception of its paragraph b, applied with the necessary modifications to such computation, exceeds his income earned in Canada computed in accordance with section 1090 of the Taxation Act, for the same taxation year, the tax payable contemplated in section 96R4 must be computed as if the income earned in Québec by that individual were an amount equal to that part of his income earned in Canada, computed in this manner, that his income earned in Québec, computed in this manner, is of the said aggregate.
R.R.Q., 1981, c. M-31, r. 1, s. 96R5; O.C. 1633-96, s. 47.
96R6. Remission is granted of the tax, interest and penalties that would otherwise be payable under Part I of the Taxation Act (chapter I-3) by an individual contemplated in section 26 of that Act, were it not for sections 96R4 and 96R5. However, those sections 96R4 and 96R5 do not apply where an increase in the tax, interest and penalties otherwise payable results therefrom.
R.R.Q., 1981, c. M-31, r. 1, s. 96R6; O.C. 472-95, s. 3; O.C. 1282-2003, s. 46.
96R7. Sections 96R4, 96R5 and 96R6 shall apply only if an abatement is granted by the Government of Canada, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), within the meaning of subsection 2 of section 120 of the said Act and subsection 2 of section 6 of the Established Programs (Interim Arrangements) Act (R.S.C. 1970, c. E-8), for the same taxation year to the individuals contemplated in section 26 of the Taxation Act (chapter I-3), in respect of that part of the tax that may be reasonably attributed to their income earned in Québec, computed in accordance with section 1089 of the Taxation Act and sections 96R4 and 96R5, and if these same individuals are exempt, for the same taxation year, from that part of the tax provided for in subsection 1 of section 120 of the Income Tax Act that may be reasonably attributed to their income earned in Québec computed in this manner.
R.R.Q., 1981, c. M-31, r. 1, s. 96R7.
96R8. An individual who is an agent-general, officer or servant of a province contemplated in paragraph c of section 8 of the Taxation Act (chapter I-3) and is resident in Canada elsewhere than in Québec on the last day of a taxation year is exempt from the tax, interest and penalties payable for that year under Part I of that Act, except for the tax, interest and penalties payable under that Part by reason of section 25 of that Act. The same applies to the spouse or dependent child of such individual contemplated respectively in paragraphs e and f of that section 8.
An individual who, under the first paragraph, is exempt from the tax, interest and penalties payable for a year under Part I of the Taxation Act, or would be so exempt for that year if that paragraph were read without taking into account the passage “except for the tax, interest and penalties payable under that Part by reason of section 25 of that Act”, is also exempt from the contribution, interest and penalties payable for that year under subdivision 3 of Division I of Chapter IV of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) and Division I.2 of that Chapter IV.
R.R.Q., 1981, c. M-31, r. 1, s. 96R8; O.C. 472-95, s. 4; O.C. 1282-2003, s. 47; O.C. 1116-2007, s. 28; O.C. 229-2014, s. 6.
96R9. In this section and in sections 96R10 to 96R12:
“Indian” has the meaning assigned to it by the Indian Act (R.S.C. 1985, c. I-5); (Indien)
“person of Indian descent” means a person who usually resides in a reserve, or holds an office or an employment therein, and whose mother or father is an Indian; (personne d’ascendance indienne)
“reserve” has the meaning assigned to it by paragraph b of section 488R2 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), as it read before being revoked. (réserve)
O.C. 472-95, s. 5; O.C. 1693-95, s. 2; O.C. 1303-2009, s. 67.
96R10. Remission is granted of the amount by which the tax, interest and penalties paid or payable under Parts I and I.1 of the Taxation Act (chapter I-3) for any of the taxation years 1992 to 1994 by a taxpayer who is an Indian or a person of Indian descent exceeds the tax, interest and penalties that would have been so paid or payable by the taxpayer if, in computing his income for the year, he had not included an amount equal to the product obtained by multiplying his income for the year from each office or employment by the proportion that:
(a)  the amounts that are required to be included in computing his income from that office or that employment for the year and that are payable to him by an employer resident in a reserve; are of
(b)  the amounts that are required to be included in computing his income from that office or that employment for the year.
O.C. 472-95, s. 5; O.C. 1693-95, s. 3; O.C. 1282-2003, s. 48; O.C. 1149-2006, s. 57.
96R11. Remission is granted of the amount by which the tax, interest and penalties paid or payable under Parts I and I.1 of the Taxation Act (chapter I-3) for any of the taxation years 1992 to 1994 by a person contemplated in the first paragraph of section 96R12 for the year exceeds the tax, interest and penalties that would have been so paid or payable by that person if the taxpayer contemplated in section 96R10 had not included, in computing his income for the year, the product obtained under that section in respect of each office or employment.
O.C. 472-95, s. 5; O.C. 1282-2003, s. 49; O.C. 1149-2006, s. 58.
96R12. The person referred to in section 96R11 for a taxation year is a person who would be granted a reduction in the tax, interest and penalties paid or payable by him under Parts I and I.1 of the Taxation Act (chapter I-3) for the year if the taxpayer contemplated in section 96R10 had not included, in computing his income for the year, the product obtained under that section in respect of each office or employment.
For the purposes of subparagraph e of the first paragraph of section 96 of the Act, the person described in the first paragraph is a prescribed person.
O.C. 472-95, s. 5; O.C. 1282-2003, s. 50.
96R13. (Revoked).
O.C. 472-95, s. 5; O.C. 1707-97, s. 106.
96R14. (Revoked).
O.C. 472-95, s. 5; O.C. 1707-97, s. 106.
96R14.1. In this section and in sections 96R14.2 and 96R14.3,
“Indian” has the meaning assigned to it by the Indian Act (R.S.C. 1985, c. I-5);
“prescribed person” means a band within the meaning of subsection 1 of section 2 of the Indian Act and a designated corporation within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order, made by Order in Council P.C. 1992-1052 of 3 June 1992, as amended by Order in Council P.C. 1994-2096 dated 14 December 1994, under the Financial Administration Act (R.S.C. 1985, c. F-11);
“reserve” has the meaning assigned to it by subsection 1 of section 2 of the Indian Act;
“Indian territory” means the Indian settlements of Hunter’s Point, Kitcisakik and Pakuashipi and an Indian settlement, within the meaning of section 2 of the Indians and Bands on certain Indian Settlements Remission Order or of section 1 of the Indians and Bands on certain Indian Settlements Remission Order (1997) made by Order in Council P.C. 1997-1529 dated 23 October 1997 under the Financial Administration Act, located in Québec.
O.C. 1635-96, s. 5; O.C. 1470-2002, s. 31; O.C. 1282-2003, s. 51; O.C. 701-2013, s. 8.
96R14.2. Remittance shall be made of an amount on account of the tax paid or payable under Title I of the Act respecting the Québec sales tax (chapter T-0.1) by an individual who is an Indian and who is the acquirer of a taxable supply, which amount shall be equal to any amount by which the tax paid or payable by him exceeds the tax that would have been payable by him if the Indian territories had been reserves.
O.C. 1635-96, s. 5; O.C. 701-2013, s. 9.
96R14.3. Remittance shall be made of an amount on account of the tax paid or payable under Title I of the Act respecting the Québec sales tax (chapter T-0.1) by a person who is a prescribed person and who is the acquirer of a taxable supply, which amount shall be equal to any amount by which the tax paid or payable by him exceeds the tax that would have been payable by him if the Indian territories had been reserves.
O.C. 1635-96, s. 5.
96R15. Security or additional security required by the Minister under section 17.2, 17.3 or 17.4 of the Act as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law is validly constituted by remitting to the Minister:
(a)  (paragraph revoked);
(b)  a certified cheque made out to the Minister;
(c)  bearer bonds issued by the Gouvernement du Québec or the Government of Canada, by a municipality in Québec, by another body performing a governmental function in Québec or by a corporation, commission or association whose shares, capital or property are 90% owned by the Gouvernement du Québec, by the Government of Canada or by a municipality in Québec;
(d)  a letter of guarantee or claim that is irrevocable and solidary with a waiver of the benefits of division and discussion and that is issued by a financial institution that has its head office or a place of business in Québec.
O.C. 385-95, s. 4; O.C. 1693-95, s. 4; O.C. 1466-98, s. 24; O.C. 390-2012, s. 7.
96R16. Security shall be kept by the Minister for the entire validity period of the registration certificate or the permit issued under a fiscal law.
However, if, upon the expiry of 2 years calculated from the date on which security is remitted or the date on which additional security is remitted, whichever is later, the person to the benefit of whom the security was furnished has filed all the returns and reports that the person is required to file under a fiscal law or a regulation made thereunder and if the person does not owe an amount exigible under a fiscal law, the security and any additional security shall be remitted to that person by the Minister.
O.C. 385-95, s. 4; O.C. 1693-95, s. 4; O.C. 1466-98, s. 25.
96R17. Notwithstanding section 96R16, the Minister may realize or cash, as the case may be, the security or additional security he holds where the person to the benefit of whom it was provided is in one of the following situations:
(a)  he has not filed the return provided for in section 468 of the Act respecting the Québec sales tax (chapter T-0.1), the report or form prescribed for the application of sections 11.1 or 17.3 of the Tobacco Tax Act (chapter I-2), sections 13 or 51.2 of the Fuel Tax Act (chapter T-1) or section 1015 of the Taxation Act (chapter I-3) or a regulation made under such a law;
(b)  he owes an amount exigible under a fiscal law and no agreement for payment under section 9.2 of the Act has been entered into between the Minister and that person;
(c)  the registration certificate or the permit issued to the person under a fiscal law is no longer in force or has been suspended or revoked.
The Minister shall notify in writing the person to the benefit of whom the security and any additional security was provided of the manner in which he disposes of the security.
O.C. 385-95, s. 4; O.C. 1693-95, s. 4.
96R18. Remission is granted of the part of the tax, interest and penalties paid or payable under Part I of the Taxation Act (chapter I-3) by any individual having lived and held an employment in Nunavik during the 1990 or 1991 taxation year which is attributable to the inclusion, in computing his income from that employment for those years, of the value of any advantage related to food shipping costs paid by his employer and which was not assumed by that employer.
O.C. 466-96, s. 34; O.C. 1632-96, s. 1.
REFERENCES
R.R.Q., 1981, c. M-31, r. 1
O.C. 80-82, 1982 G.O. 2, 142; Suppl. 909
Erratum, 1982 G.O. 2, 289; Suppl. 916
O.C. 499-82, 1982 G.O. 2, 764 and 969; Suppl. 910
O.C. 1408-84, 1984 G.O. 2, 2246 and 3234
O.C. 1876-84, 1984 G.O. 2, 3248
O.C. 2728-84, 1984 G.O. 2, 4100
O.C. 251-85, 1985 G.O. 2, 956
O.C. 1863-85, 1985 G.O. 2, 3900
O.C. 2584-85, 1985 G.O. 2, 4356
O.C. 1240-86, 1986 G.O. 2, 2185
O.C. 1270-86, 1986 G.O. 2, 2195
O.C. 1930-86, 1987 G.O. 2, 183
O.C. 1725-88, 1988 G.O. 2, 3901
O.C. 879-89, 1989 G.O. 2, 2347
O.C. 922-89, 1989 G.O. 2, 2443
O.C. 1798-90, 1991 G.O. 2, 22
O.C. 49-91, 1991 G.O. 2, 739
O.C. 497-92, 1992 G.O. 2, 1924
O.C. 647-92, 1992 G.O. 2, 2557
O.C. 993-92, 1992 G.O. 2, 3254
O.C. 1078-92, 1992 G.O. 2, 4033
O.C. 1498-93, 1993, G.O. 2, 5819
O.C. 748-94, 1994 G.O. 2, 2072
O.C. 960-94, 1994 G.O. 2, 2379
O.C. 385-95, 1995 G.O. 2, 1105
O.C. 472-95, 1995 G.O. 2, 1191
O.C. 1693-95, 1996 G.O. 2, 285
O.C. 262-96, 1996 G.O. 2, 1270
O.C. 466-96, 1996 G.O. 2, 2109
O.C. 1117-96, 1996 G.O. 2, 3981
O.C. 1632-96, 1996 G.O. 2, 5522
O.C. 1633-96, 1996 G.O. 2, 5523
O.C. 1635-96, 1996 G.O. 2, 5561
O.C. 1216-97, 1997 G.O. 2, 4981
O.C. 1707-97, 1997 G.O. 2, 6348
O.C. 1466-98, 1998 G.O. 2, 4610
O.C. 1454-99, 1999 G.O. 2, 5207
O.C. 122-2000, 2000 G.O. 2, 921
O.C. 1451-2000, 2000 G.O. 2, 5885
O.C. 1463-2001, 2001 G.O. 2, 6328
O.C. 1470-2002, 2002 G.O. 2, 6552
O.C. 1282-2003, 2003 G.O. 2, 3552
O.C. 711-2004, 2004 G.O. 2, 2299
O.C. 1223-2005, 2005 G.O. 2, 5410
O.C. 1249-2005, 2005 G.O. 2, 5533
O.C. 194-2006, 2006 G.O. 2, 1153
O.C. 193-2006, 2006 G.O. 2, 1184
O.C. 1149-2006, 2006 G.O. 2, 4087
O.C. 1116-2007, 2007 G.O. 2, 4042
O.C. 134-2009, 2009 G.O. 2, 213
O.C. 1303-2009, 2009 G.O. 2, 4095
O.C. 642-2010, 2010 G.O. 2, 2246
O.C. 1176-2010, 2011 G.O. 2, 8
S.Q. 2010, c. 7, s. 282
S.Q. 2010, c. 31, ss. 91 and 175
O.C. 390-2012, 2012 G.O. 2,1312
O.C. 701-2013, 2013 G.O. 2, 1829
O.C. 229-2014, 2014 G.O. 2, 715
O.C. 66-2016, 2016 G.O. 2, 1015
O.C. 321-2017, 2017 G.O. 2, 867
O.C. 1182-2017, 2017 G.O. 2, 3825
O.C. 117-2019, 2019 G.O. 2, 368
© Gouvernement du Québec