A-6.002 - Tax Administration Act

Full text
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the 90th day following the date of sending of an assessment issued pursuant to sections 210.1 to 210.19 or 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment issued pursuant to the Mining Tax Act (chapter I-0.4), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment issued pursuant to section 85 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, an assessment issued under the Act respecting parental insurance (chapter A-29.011) otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  (subparagraph repealed);
(f)  (subparagraph repealed);
(g)  (subparagraph repealed);
(h)  register a legal hypothec in respect of the amount.
This section applies only to one-half of the unpaid amount where
(a)  the debtor is a large corporation; or
(b)  the unpaid amount is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505; 2001, c. 9, s. 131; 2005, c. 14, s. 52; 2007, c. 12, s. 305; 2010, c. 20, s. 73; 2010, c. 7, s. 217; 2015, c. 8, s. 34; 2015, c. 24, s. 2; 2015, c. 36, s. 1; 2017, c. 1, s. 1.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the 90th day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment issued pursuant to the Mining Tax Act (chapter I-0.4), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment issued pursuant to section 85 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, an assessment issued under the Act respecting parental insurance (chapter A-29.011) otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  (subparagraph repealed);
(f)  (subparagraph repealed);
(g)  (subparagraph repealed);
(h)  register a legal hypothec in respect of the amount.
This section applies only to one-half of the unpaid amount where
(a)  the debtor is a large corporation; or
(a)  the unpaid amount is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505; 2001, c. 9, s. 131; 2005, c. 14, s. 52; 2007, c. 12, s. 305; 2010, c. 20, s. 73; 2010, c. 7, s. 217; 2015, c. 8, s. 34; 2015, c. 24, s. 2; 2015, c. 36, s. 1.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the 90th day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment issued pursuant to the Mining Tax Act (chapter I-0.4), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment issued pursuant to section 85 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, an assessment issued under the Act respecting parental insurance (chapter A-29.011) otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  (subparagraph repealed);
(f)  (subparagraph repealed);
(g)  (subparagraph repealed);
(h)  register a legal hypothec in respect of the amount.
This section applies only to one-half of the unpaid amount where
(a)  the debtor is a large corporation; or
(a)  the unpaid amount is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505; 2001, c. 9, s. 131; 2005, c. 14, s. 52; 2007, c. 12, s. 305; 2010, c. 20, s. 73; 2010, c. 7, s. 217; 2015, c. 8, s. 34; 2015, c. 24, s. 2.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the 90th day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment issued pursuant to the Mining Tax Act (chapter I-0.4), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment issued pursuant to section 85 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, an assessment issued under the Act respecting parental insurance (chapter A-29.011) otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  (subparagraph repealed);
(f)  (subparagraph repealed);
(g)  (subparagraph repealed);
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505; 2001, c. 9, s. 131; 2005, c. 14, s. 52; 2007, c. 12, s. 305; 2010, c. 20, s. 73; 2010, c. 7, s. 217; 2015, c. 8, s. 34.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the 90th day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment issued pursuant to section 85 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, an assessment issued under the Act respecting parental insurance (chapter A-29.011) otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  (subparagraph repealed);
(f)  (subparagraph repealed);
(g)  (subparagraph repealed);
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505; 2001, c. 9, s. 131; 2005, c. 14, s. 52; 2007, c. 12, s. 305; 2010, c. 20, s. 73; 2010, c. 7, s. 217.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment issued pursuant to section 57.5 or 57.6 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, an assessment issued under the Act respecting parental insurance (chapter A-29.011) otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  (subparagraph repealed);
(f)  (subparagraph repealed);
(g)  (subparagraph repealed);
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505; 2001, c. 9, s. 131; 2005, c. 14, s. 52; 2007, c. 12, s. 305; 2010, c. 20, s. 73.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment issued pursuant to section 57.5 or 57.6 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, an assessment issued under the Act respecting parental insurance (chapter A-29.011) otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  (subparagraph repealed);
(f)  (subparagraph repealed);
(g)  (subparagraph repealed);
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505; 2001, c. 9, s. 131; 2005, c. 14, s. 52; 2007, c. 12, s. 305.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I‐3), an assessment issued pursuant to section 57.5 or 57.6 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R‐9) where the individual is required to pay the amount otherwise than as an employer, an assessment issued under the Act respecting parental insurance (chapter A‐29.011) otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R‐20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  (subparagraph repealed);
(f)  apply any refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31;
(g)  apply an amount payable by a public body to which a person is entitled to the payment of the amount, under the first paragraph of section 31.1.1;
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505; 2001, c. 9, s. 131; 2005, c. 14, s. 52.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  (subparagraph repealed);
(f)  apply any refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31;
(g)  apply an amount payable by a public body to which a person is entitled to the payment of the amount, under the first paragraph of section 31.1.1;
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  order that the amount owing, the interest and the penalties be paid immediately on assessment as provided in the first paragraph of section 27.0.2;
(f)  apply any refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31;
(g)  apply an amount payable by a public body to which a person is entitled to the payment of the amount, under the first paragraph of section 31.1.1;
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of mailing of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 and 15.2;
(d)  (subparagraph repealed);
(e)  order that the amount owing, the interest and the penalties be paid immediately on assessment as provided in the first paragraph of section 27.0.2;
(f)  apply any refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31;
(g)  apply an amount payable by a public body to which a person is entitled to the payment of the amount, under the first paragraph of section 31.1.1;
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of mailing of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I‐3), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R‐9) where the individual is required to pay the amount otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R‐20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 to 15.2;
(d)  issue a certificate and prescribe seizure under section 16;
(e)  order that the amount owing, the interest and the penalties be paid immediately on assessment as provided in the first paragraph of section 27.0.2;
(f)  apply any refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31;
(g)  apply an amount payable by a public body to which a person is entitled to the payment of the amount, under the first paragraph of section 31.1.1;
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a andb of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5.
12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of mailing of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment or determination issued pursuant to the Taxation Act, an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a)  institute proceedings before a court;
(b)  issue a certificate under section 13;
(c)  require a person to make a payment under sections 15 to 15.3;
(d)  issue a certificate and prescribe seizure under section 16;
(e)  order that the amount owing, the interest and the penalties be paid immediately on assessment as provided in section 27.0.2;
(f)  apply any refund to which a person is entitled to the payment of the amount, in accordance with the first paragraph of section 31;
(g)  apply an amount payable by a public body to which a person is entitled to the payment of the amount, under the first paragraph of section 31.1.1;
(h)  register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a)  to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b)  to the amounts that a person is required to pay as a mandatary of the Minister;
(c)  to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a andb of this paragraph;
(d)  to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3.