A-7.003 - Act respecting the Agence du revenu du Québec

Section 175 Disposition versions

2011-04-01

175. Unless the context indicates otherwise, in any other Act, regulation, order, order in council, proclamation, administrative remedy, judicial proceeding, judgment, ordinance, contract, agreement, accord or other document,

(1)  a reference to the Ministère du Revenu is a reference to the Agence du revenu du Québec;

(2)  a reference to the Deputy Minister of Revenue or an Assistant Deputy Minister of Revenue is a reference to the president and chief executive officer of the Agence du revenu du Québec or one of its vice-presidents, respectively;

(3)  a reference to a public servant or an employee of the Ministère du Revenu is a reference to an employee of the Agence du revenu du Québec; and

(4)  a reference to the Act respecting the Ministère du Revenu (chapter M-31) or one of its provisions is a reference to the Tax Administration Act (chapter A-6.002) or the corresponding provision of that Act.

2010, c. 31, s. 175.