P-44.1 - Act respecting the legal publicity of enterprises

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89. (Repealed).
2010, c. 7, s. 89; 2010, c. 31, s. 175; 2016, c. 292016, c. 29, s. 14; 2020, c. 5 2020, c. 5, s. 183.
89. The Minister may waive, in whole or in part, any penalty payable under this Act, except a penalty imposed under section 85, if the registrant shows that it was impossible to fulfill the obligations within the prescribed time due to exceptional circumstances beyond the registrant’s control.
The Minister may also, on the same grounds, cancel, in whole or in part, a penalty payable under this Act, except if it was imposed under section 85.
The decision of the Minister cannot be appealed.
The Minister must include the waivers and cancellations that the Minister grants under this section in the department’s annual management report.
2010, c. 7, s. 89; 2010, c. 31, s. 175; 2016, c. 292016, c. 29, s. 14.
89. The Minister may waive, in whole or in part, any penalty payable under this Act, except a penalty imposed under section 85, if the registrant shows that it was impossible to fulfill the obligations within the prescribed time due to exceptional circumstances beyond the registrant’s control.
The Minister may also, on the same grounds, cancel, in whole or in part, a penalty payable under this Act, except if it was imposed under section 85.
The decision of the Minister cannot be appealed.
The Minister must include the waivers and cancellations in the statistical summary tabled by the Minister in the National Assembly under section 94.1 of the Tax Administration Act (chapter A-6.002).
2010, c. 7, s. 89; 2010, c. 31, s. 175.
89. The Minister may waive, in whole or in part, any penalty payable under this Act, except a penalty imposed under section 85, if the registrant shows that it was impossible to fulfill the obligations within the prescribed time due to exceptional circumstances beyond the registrant’s control.
The Minister may also, on the same grounds, cancel, in whole or in part, a penalty payable under this Act, except if it was imposed under section 85.
The decision of the Minister cannot be appealed.
The Minister must include the waivers and cancellations in the statistical summary tabled by the Minister in the National Assembly under section 94.1 of the Act respecting the Ministère du Revenu (chapter M-31).
2010, c. 7, s. 89.