A-6.002 - Tax Administration Act

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20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for the State, separately from the person’s patrimony and the person’s own funds, for payment to the State in the manner and at the time provided under a fiscal law.
Where at any time an amount deemed by the first paragraph to be held by a person in trust for the State is not paid to the State in the manner and at the time provided under a fiscal law, an amount equal to the amount thus deducted, withheld or collected is deemed, from the time the amount is deducted, withheld or collected, to be held in trust for the State, separately from the person’s patrimony and the person’s own funds, and to form a separate fund not forming part of the property of that person, whether or not the amount has in fact been held separately from that person’s patrimony or that person’s own funds.
However, the person may, when filing a return with the Minister under any of sections 468, 470 and 477.10 of the Act respecting the Québec sales tax (chapter T-0.1), withdraw from the total amount that the person is deemed by the first paragraph to hold in trust for the State, the amounts that the person is entitled to deduct and that the person has actually deducted in the calculation of the amount to be remitted.
1972, c. 22, s. 20; 1978, c. 25, s. 7; 1991, c. 67, s. 565; 1993, c. 79, s. 39; 1995, c. 49, s. 240; 1997, c. 3, s. 91; 1998, c. 16, s. 299; 2004, c. 4, s. 19; 2018, c. 182018, c. 18, s. 67.
20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for the State, separately from the person’s patrimony and the person’s own funds, for payment to the State in the manner and at the time provided under a fiscal law.
Where at any time an amount deemed by the first paragraph to be held by a person in trust for the State is not paid to the State in the manner and at the time provided under a fiscal law, an amount equal to the amount thus deducted, withheld or collected is deemed, from the time the amount is deducted, withheld or collected, to be held in trust for the State, separately from the person’s patrimony and the person’s own funds, and to form a separate fund not forming part of the property of that person, whether or not the amount has in fact been held separately from that person’s patrimony or that person’s own funds.
However, the person may, when filing a return with the Minister under any of sections 468, 470 and 477.10 of the Act respecting the Québec sales tax (chapter T-0.1), withdraw from the total amount that the person is deemed by the first paragraph to hold in trust for the State, the amounts that the person is entitled to deduct and that the person has actually deducted in the calculation of the amount to be remitted.
1972, c. 22, s. 20; 1978, c. 25, s. 7; 1991, c. 67, s. 565; 1993, c. 79, s. 39; 1995, c. 49, s. 240; 1997, c. 3, s. 91; 1998, c. 16, s. 299; 2004, c. 4, s. 19; 2018, c. 182018, c. 18, s. 67.
See S.Q. 2018, c. 18, s. 135, par. (3).
20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for the State, separately from the person’s patrimony and the person’s own funds, for payment to the State in the manner and at the time provided under a fiscal law.
Where at any time an amount deemed by the first paragraph to be held by a person in trust for the State is not paid to the State in the manner and at the time provided under a fiscal law, an amount equal to the amount thus deducted, withheld or collected is deemed, from the time the amount is deducted, withheld or collected, to be held in trust for the State, separately from the person’s patrimony and the person’s own funds, and to form a separate fund not forming part of the property of that person, whether or not the amount has in fact been held separately from that person’s patrimony or that person’s own funds.
However, the person may, when filing a return with the Minister under section 468 or 470 of the Act respecting the Québec sales tax (chapter T-0.1), withdraw from the total amount that the person is deemed by the first paragraph to hold in trust for the State, the amounts that the person is entitled to deduct and that the person has actually deducted in the calculation of the amount to be remitted.
1972, c. 22, s. 20; 1978, c. 25, s. 7; 1991, c. 67, s. 565; 1993, c. 79, s. 39; 1995, c. 49, s. 240; 1997, c. 3, s. 91; 1998, c. 16, s. 299; 2004, c. 4, s. 19.
20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for the State.
Any such amount must be kept by the person who deducted, withheld or collected it, distinctly and separately from the person’s own funds, for payment to the State in the manner and at the time provided under a fiscal law. An amount equal to the amount thus deducted, withheld or collected is deemed to form a separate fund not forming part of the property of that person, whether or not the amount has in fact been held separately from the patrimony of that person or from that person’s own funds.
However, the person may, when he files a return with the Minister under section 468 or 470 of the Act respecting the Québec sales tax (chapter T‐0.1), withdraw from the total funds held separately and distinctly from his own funds, the amounts that he is entitled to deduct and that he has actually deducted in the calculation of the amount to be remitted.
1972, c. 22, s. 20; 1978, c. 25, s. 7; 1991, c. 67, s. 565; 1993, c. 79, s. 39; 1995, c. 49, s. 240; 1997, c. 3, s. 91; 1998, c. 16, s. 299.
20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for Her Majesty in right of Québec.
Any such amount must be kept by the person who deducted, withheld or collected it, distinctly and separately from the person’s own funds, for payment to Her Majesty in right of Québec in the manner and at the time provided under a fiscal law. An amount equal to the amount thus deducted, withheld or collected is deemed to form a separate fund not forming part of the property of that person, whether or not the amount has in fact been held separately from the patrimony of that person or from that person’s own funds.
However, the person may, when he files a return with the Minister under section 468 or 470 of the Act respecting the Québec sales tax (chapter T‐0.1), withdraw from the total funds held separately and distinctly from his own funds, the amounts that he is entitled to deduct and that he has actually deducted in the calculation of the amount to be remitted.
1972, c. 22, s. 20; 1978, c. 25, s. 7; 1991, c. 67, s. 565; 1993, c. 79, s. 39; 1995, c. 49, s. 240; 1997, c. 3, s. 91.
20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for Her Majesty in right of Québec.
Any such amount must be kept by the person who deducted, withheld or collected it, distinctly and separately from the person’s own funds, for payment to Her Majesty in right of Québec in the manner and at the time provided under a fiscal law. An amount equal to the amount thus deducted, withheld or collected must be considered to form a separate fund not forming part of the property of that person, whether or not the amount has in fact been held separately from the patrimony of that person or from that person’s own funds.
However, the person may, when he files a return with the Minister under section 468 or 470 of the Act respecting the Québec sales tax (chapter T‐0.1), withdraw from the total funds held separately and distinctly from his own funds, the amounts that he is entitled to deduct and that he has actually deducted in the calculation of the amount to be remitted.
1972, c. 22, s. 20; 1978, c. 25, s. 7; 1991, c. 67, s. 565; 1993, c. 79, s. 39; 1995, c. 49, s. 240.
20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for Her Majesty in right of Québec.
Any such amount must be kept by the person who deducted, withheld or collected it, distinctly and separately from his own funds and, in the event of a winding-up, assignment or bankruptcy, an amount equal to the amount thus deducted, withheld or collected must be considered to form a separate fund not forming part of the property subject to the winding-up, assignment or bankruptcy, whether or not the amount has in fact been held separately from the patrimony of that person or from his own funds.
However, the person may, when he files a return with the Minister under section 468 or 470 of the Act respecting the Québec sales tax (chapter T-0.1), withdraw from the total funds held separately and distinctly from his own funds, the amounts that he is entitled to deduct and that he has actually deducted in the calculation of the amount to be remitted.
1972, c. 22, s. 20; 1978, c. 25, s. 7; 1991, c. 67, s. 565; 1993, c. 79, s. 39.
20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for Her Majesty in right of Québec.
Any such amount must be kept by the person who deducted, withheld or collected it, distinctly and separately from his own funds and, in the event of a winding-up, assignment or bankruptcy, an amount equal to the amount thus deducted, withheld or collected must be considered to form a separate fund not forming part of the property subject to the winding-up, assignment or bankruptcy.
However, the person may, when he files a return with the Minister under section 468 or 470 of the Act respecting the Québec sales tax (chapter T-0.1), withdraw from the total funds held separately and distinctly from his own funds, the amounts that he is entitled to deduct and that he has actually deducted in the calculation of the amount to be remitted.
1972, c. 22, s. 20; 1978, c. 25, s. 7; 1991, c. 67, s. 565.
20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for Her Majesty in right of Québec.
Any such amount must be kept by the person who deducted, withheld or collected it, distinctly and separately from his own funds and, in the event of a winding-up, assignment or bankruptcy, an amount equal to the amount thus deducted, withheld or collected must be considered to form a separate fund not forming part of the property subject to the winding-up, assignment or bankruptcy.
1972, c. 22, s. 20; 1978, c. 25, s. 7.
20. Every person who deducts, withholds or collects any amount under a fiscal law is deemed to hold it in trust for Her Majesty in right of Québec.
Any such amount must be kept by the person who deducted, withheld or collected it distinctly and separately from his own funds and in the event of a winding-up, assignment or bankruptcy, must be considered to form a separate fund not forming part of the property subject to the winding-up, assignment or bankruptcy.
1972, c. 22, s. 20.