A-6.002 - Tax Administration Act

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71. Every public body within the meaning of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1) must file with the Minister any information required by the Minister, where that information is necessary for the administration or enforcement of a fiscal law.
The first paragraph does not apply to personal information of a medical nature or to information appearing on an electoral list. Moreover, the first paragraph does not apply to information held by the Institut de la statistique du Québec.
This section applies notwithstanding sections 67.3, 67.4, 68, 68.1 and 70 of the Act respecting Access to documents held by public bodies and the Protection of personal information.
1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 1986, c. 95, s. 192; 1996, c. 33, s. 5; 1998, c. 16, s. 279; 1998, c. 44, s. 49; 2002, c. 5, s. 16; 2006, c. 22, s. 177; 2011, c. 18, s. 39.
71. Every public body within the meaning of section 31.1.4, every body having the rights and privileges of a mandatary of the State and every municipal body must file with the Minister any information required by the Minister, where that information is necessary for the administration or enforcement of a fiscal law.
The first paragraph does not apply to personal information of a medical nature or to information appearing on an electoral list. Moreover, the first paragraph does not apply to information held by the Institut de la statistique du Québec.
A municipal body includes
(a)  a municipality, a metropolitan community, the Commission de développement de la métropole, an intermunicipal board, an intermunicipal transit authority, an intermunicipal board of transport and the Kativik Regional Government;
(b)  any body declared by law to be the mandatary or agent of a municipality, and any body whose board of directors is formed in the majority of members of the council of at least one municipality, except the Union des municipalités du Québec and the Fédération québécoise des municipalités locales et régionales (FQM);
(c)  any body whose board of directors is formed of at least one elected municipal officer designated in that capacity and in respect of which a municipality or a metropolitan community adopts or approves the budget or contributes to more than half of the financing, except legal persons constituted under any of chapters 56, 61 and 69 of the statutes of 1994 and chapter 84 of the statutes of 1995;
(d)  a mixed enterprise company established in accordance with the Act respecting mixed enterprise companies in the municipal sector (chapter S-25.01).
This section applies notwithstanding sections 67.3, 67.4, 68, 68.1 and 70 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).
1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 1986, c. 95, s. 192; 1996, c. 33, s. 5; 1998, c. 16, s. 279; 1998, c. 44, s. 49; 2002, c. 5, s. 16; 2006, c. 22, s. 177.
71. Every public body within the meaning of section 31.1.4, every body having the rights and privileges of a mandatary of the State and every municipal body must file with the Minister any information required by the Minister, where that information is necessary for the administration or enforcement of a fiscal law.
The first paragraph does not apply to nominative information of a medical nature or to information appearing on an electoral list. Moreover, the first paragraph does not apply to information held by the Institut de la statistique du Québec.
A municipal body includes
(a)  a municipality, a metropolitan community, the Commission de développement de la métropole, an intermunicipal board, an intermunicipal transit authority, an intermunicipal board of transport and the Kativik Regional Government;
(b)  any body declared by law to be the mandatary or agent of a municipality, and any body whose board of directors is formed in the majority of members of the council of at least one municipality, except the Union des municipalités du Québec and the Fédération québécoise des municipalités locales et régionales (FQM);
(c)  any body whose board of directors is formed of at least one elected municipal officer designated in that capacity and in respect of which a municipality or a metropolitan community adopts or approves the budget or contributes to more than half of the financing, except legal persons constituted under any of chapters 56, 61 and 69 of the statutes of 1994 and chapter 84 of the statutes of 1995;
(d)  a mixed enterprise company established in accordance with the Act respecting mixed enterprise companies in the municipal sector (chapter S-25.01).
This section applies notwithstanding sections 67.3, 67.4, 68, 68.1 and 70 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).
1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 1986, c. 95, s. 192; 1996, c. 33, s. 5; 1998, c. 16, s. 279; 1998, c. 44, s. 49; 2002, c. 5, s. 16.
71. Every public body within the meaning of section 31.1.4, every body having the rights and privileges of a mandatary of the State and every municipality must file with the Minister any information required by him, where that information is necessary for the administration and enforcement of a fiscal law.
The first paragraph does not apply to nominative information of a medical nature or to information appearing on an electoral list. Moreover, the first paragraph does not apply to information held by the Institut de la statistique du Québec.
1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 1986, c. 95, s. 192; 1996, c. 33, s. 5; 1998, c. 16, s. 279; 1998, c. 44, s. 49.
71. Every public body within the meaning of section 31.1.4, every body having the rights and privileges of a mandatary of the State and every municipality must file with the Minister any information required by him, where that information is necessary for the administration and enforcement of a fiscal law.
The first paragraph does not apply to nominative information of a medical nature or to information appearing on an electoral list.
1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 1986, c. 95, s. 192; 1996, c. 33, s. 5; 1998, c. 16, s. 279.
71. Every public body within the meaning of section 31.1.4, every body having the rights and privileges of a mandatary of the Government and every municipality must file with the Minister any information required by him, where that information is necessary for the administration and enforcement of a fiscal law.
The first paragraph does not apply to nominative information of a medical nature or to information appearing on an electoral list.
1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 1986, c. 95, s. 192; 1996, c. 33, s. 5.
71. Notwithstanding any other Act except section 16 of the Act respecting the Bureau de la statistique (chapter B-8), the incumbent minister or deputy minister of a department or chief executive officer of an agency, within the meaning of the Public Service Act (chapter F-3.1.1) and the chairman of any body having the rights and privileges of a mandatary of the Government is authorized to furnish at the request of the Minister, any information that he indicates, if he states that obtaining that information is necessary for the application of a fiscal law.
1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 1986, c. 95, s. 192.
71. Notwithstanding any other act except section 16 of the Act respecting the Bureau de la statistique (chapter B-8) and subject to section 64 of the Health Insurance Act (chapter A-29), the incumbent minister or deputy minister of a department or chief executive officer of an agency, within the meaning of the Public Service Act (chapter F-3.1.1) and the chairman of any body having the rights and privileges of a mandatary of the Government is authorized to furnish at the request of the Minister, any information that he indicates, if he states that obtaining that information is necessary for the application of a fiscal law.
1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161.
71. Notwithstanding any other act except section 16 of the Act respecting the Bureau de la statistique (chapter B-8) and subject to section 64 of the Health Insurance Act (chapter A-29), the incumbent minister or deputy minister of a department or chief executive officer of an agency, within the meaning of the Civil Service Act (chapter F-3.1) and the chairman of any body having the rights and privileges of a mandatary of the Government is authorized to furnish at the request of the Minister, any information that he indicates, if he states that obtaining that information is necessary for the application of a fiscal law.
1972, c. 22, s. 71; 1977, c. 5, s. 14; 1978, c. 15, s. 140.
71. Notwithstanding any other act except section 16 of the Act respecting the Bureau de la statistique (chapter B-8) and subject to section 64 of the Health Insurance Act (chapter A-29), the head or deputy-head of a department or body, within the meaning of the Civil Service Act (chapter F-3) and the chairman of any body having the rights and privileges of a mandatary of the Gouvernement is authorized to furnish at the request of the Minister, any information that he indicates, if he states that obtaining that information is necessary for the application of a fiscal law.
1972, c. 22, s. 71; 1977, c. 5, s. 14.