A-6.002 - Tax Administration Act

Full text
1. In this Act and the regulations, unless the context indicates a different meaning,
Agency means the Agence du revenu du Québec;
duties means, in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
fiscal law means this Act, the Act respecting property tax refund (chapter R-20.1) or any other Act imposing duties that is under the Minister’s administration;
Minister means the Minister of Revenue;
person means a natural person, a corporation, a partnership, a trust, a government department, a body, a succession or any other entity that is a person within the meaning of another fiscal law;
president and chief executive officer means the president and chief executive officer of the Agency; and
regulation means any regulation made under this Act by the Government.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34; 1991, c. 7, s. 1; 1993, c. 71, s. 48; 1997, c. 31, s. 144; 2002, c. 5, s. 1; 2004, c. 21, s. 504; 2009, c. 15, s. 460; 2010, c. 31, s. 92.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act respecting property tax refund (chapter R-20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  duties : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this Act by the Government;
(d)  (paragraph repealed);
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue;
(g)  person : a natural person, a corporation, a partnership, a trust, a government department, a body, a succession and any other entity that is a person within the meaning of another fiscal law.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34; 1991, c. 7, s. 1; 1993, c. 71, s. 48; 1997, c. 31, s. 144; 2002, c. 5, s. 1; 2004, c. 21, s. 504; 2009, c. 15, s. 460.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting property tax refund (chapter R-20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  duties : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this Act by the Government;
(d)  (paragraph repealed);
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue;
(g)  person : a natural person, a corporation, a partnership, a trust, a government department, a body, a succession and any other entity that is a person within the meaning of another fiscal law.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34; 1991, c. 7, s. 1; 1993, c. 71, s. 48; 1997, c. 31, s. 144; 2002, c. 5, s. 1; 2004, c. 21, s. 504.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting property tax refund (chapter R-20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  duties : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this Act by the Government;
(d)  (paragraph repealed);
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue;
(g)  person : a natural person, a corporation, a partnership, a trust, a government department, a body, a succession and any other entity that is a person within the meaning of another fiscal law.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34; 1991, c. 7, s. 1; 1993, c. 71, s. 48; 1997, c. 31, s. 144; 2002, c. 5, s. 1.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act respecting the payment of allowances to certain self-employed workers (chapter P‐1), the Act respecting property tax refund (chapter R‐20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  duties : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this Act by the Government;
(d)  (paragraph repealed);
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34; 1991, c. 7, s. 1; 1993, c. 71, s. 48; 1997, c. 31, s. 144.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act respecting the payment of allowances to certain self-employed workers (chapter P‐1), the Act respecting real estate tax refund (chapter R‐20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  duties : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this Act by the Government;
(d)  (paragraph repealed);
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34; 1991, c. 7, s. 1; 1993, c. 71, s. 48; 1997, c. 31, s. 144.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate tax refund (chapter R-20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  “duties”: in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this Act by the Government;
(d)  (paragraph repealed);
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34; 1991, c. 7, s. 1; 1993, c. 71, s. 48.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), Division III of Chapter V of the Act respecting lotteries, publicity contests and amusement machines (chapter L-6), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate tax refund (chapter R-20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  “duties”: in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this Act by the Government;
(d)  (paragraph repealed);
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34; 1991, c. 7, s. 1.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), Division III of Chapter V of the Act respecting lotteries, publicity contests and amusement machines (chapter L-6), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate tax refund (chapter R-20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  “duties”: in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this Act by the Government;
(d)  prescribed : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), Division III of Chapter V of the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate tax refund (chapter R-20.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  “duties”: in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this Act by the Government;
(d)  prescribed : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34.
1. In this Act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this Act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), Division III of Chapter V of the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting real estate tax refund (chapter R-20.1), the Act respecting work income supplement (chapter S-37.1) or any other Act imposing duties, the administration of which is entrusted to the Minister;
(b)  “duties”: in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this act by the Government;
(d)  prescribed : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44; 1983, c. 49, s. 34.
1. In this act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6), the Act respecting work income supplement (chapter S-37.1), the Act respecting real estate tax refund (chapter R-20.1) or any other act imposing duties, the administration of which is entrusted to the Minister;
(b)  duties : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this act by the Government.
(d)  prescribed : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38; 1979, c. 12, s. 44.
1. In this act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6), the Act respecting work income supplement (chapter S-37.1) or any other act imposing duties, the administration of which is entrusted to the Minister;
(b)  duties : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this act by the Gouvernement;
(d)  prescribed : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1; 1979, c. 9, s. 38.
1. In this act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1), the Act respecting lotteries, racing, publicity contests and amusement machines (chapter L-6) or any other act imposing duties, the administration of which is entrusted to the Minister;
(b)  duties : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this act by the Gouvernement;
(d)  prescribed : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1; 1978, c. 25, s. 1.
1. In this act and the regulations, unless the context indicates a different meaning, the following words and expressions mean:
(a)  fiscal law : this act, the Act to promote industrial development by means of fiscal advantages (chapter D-9), the Act respecting the payment of allowances to certain self-employed workers (chapter P-1) or any act imposing duties, the administration of which is entrusted to the Minister;
(b)  duties : in addition to its ordinary meaning, the fees, price or cost of licences or permits, taxes and other imposts and contributions provided for by a fiscal law;
(c)  regulation : any regulation made under this act by the Gouvernement;
(d)  prescribed : in the case of a form or information to be furnished in a form, prescribed by order of the Minister and, in any other case, prescribed by regulation;
(e)  Minister : the Minister of Revenue;
(f)  Deputy Minister : the Deputy Minister of Revenue.
1972, c. 22, s. 1; 1974, c. 17, s. 1.