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a-6.002
- Tax Administration Act
Table of Contents
Updated to 1 January 2022
CHAPTER
I
INTERPRETATION AND RULES OF APPLICATION
CHAPTER
II
MINISTER OF REVENUE
CHAPTER
III
ADMINISTRATION AND ENFORCEMENT OF FISCAL LAWS
DIVISION
I
COLLECTION
DIVISION
II
AMOUNTS DEDUCTED, WITHHELD OR COLLECTED
DIVISION
II.1
PAYMENT TO THE MINISTER
DIVISION
II.2
PRESCRIPTION
DIVISION
III
INTEREST
DIVISION
IV
ALLOCATIONS AND REFUNDS
DIVISION
V
REGISTERS AND SUPPORTING DOCUMENTS
DIVISION
V.1
ELECTRONIC TRANSMISSION OF DOCUMENTS AND INFORMATION
DIVISION
VI
AUDITS, INVESTIGATIONS AND INQUIRIES
DIVISION
VII
PENAL PROVISIONS AND PENALTIES
DIVISION
VIII
CONFIDENTIAL INFORMATION
DIVISION
IX
PROCEDURE AND EVIDENCE
CHAPTER
III.1
OBJECTION TO AN ASSESSMENT
CHAPTER
III.2
CONTESTATION BEFORE THE COURT OF QUÉBEC AND APPEAL TO THE COURT OF APPEAL
CHAPTER
IV
CONTESTATION BEFORE THE SMALL CLAIMS DIVISION OF THE COURT OF QUÉBEC
DIVISION
I
APPLICATION AND JURISDICTION
DIVISION
II
PROCEDURE
DIVISION
II.1
MEDIATION
DIVISION
III
HEARING
DIVISION
IV
JUDGMENT
DIVISION
V
COSTS
CHAPTER
V
MISCELLANEOUS PROVISIONS
DIVISION
I
REMISSION AND REDUCTION OF DUTIES, INTEREST, PENALTIES AND CERTAIN DEBTS
DIVISION
I.1
REFUND ADVANCE
DIVISION
I.2
COOPERATION AGREEMENT ENTERED INTO BY THE DIRECTOR OF CRIMINAL AND PENAL PROSECUTIONS
DIVISION
I.3
VOLUNTEER PROGRAM
DIVISION
II
GENERALITIES AND REGULATIONS
DIVISION
II.1
Repealed, 2010, c. 31, s. 145.
DIVISION
II.2
Repealed, 2010, c. 31, s. 145.
DIVISION
III
FINAL PROVISIONS
REPEAL SCHEDULE