C-24.2, r. 29 - Regulation respecting road vehicle registration

Section 60.53 Disposition versions

2015-01-01

60.53. If the holder of the apportioned registration does not make his or her operational records available to the auditor authorized by the Minister of Revenue within 30 days of receiving a written request to that effect, or if the holder fails to maintain operational records complying with the provisions of this Division more than 30 days after receiving a notice from the auditor authorized by the Minister of Revenue, the Société imposes an assessment equal to 20% of the registration fees paid by the holder for the registration of his or her fleet of road vehicles in the registration year to which the operational records pertain.

If the holder of the apportioned registration commits such an offence for the second time, the Société imposes an assessment equal to 50% of the registration fees paid by the holder for the registration of his or her fleet of road vehicles in the registration year to which the operational records pertain.

If the holder of the apportioned registration commits such an offence for the third time, or upon any subsequent offence, the Société imposes an assessment equal to 100% of the registration fees paid by the holder for the registration of his or her fleet of road vehicles in the registration year to which the operational records pertain.

O.C. 786-2003, s. 30; O.C. 619-2013, s. 9; O.C. 1053-2014, s. 7.

2013-07-01

60.53. If the holder of the apportioned registration does not make his or her operational records available to the auditor authorized by the Minister of Revenue within 30 days of receiving a written request to that effect, or if the holder fails to maintain operational records complying with the provisions of this Division more than 30 days after receiving a notice from the auditor authorized by the Minister of Revenue, the Société imposes an assessment equal to 20% of the registration fees paid by the holder for the registration of his or her fleet of road vehicles in the registration year to which the operational records pertain, including registration fees based on the estimated distance.

If the holder of the apportioned registration commits such an offence for the second time, the Société imposes an assessment equal to 50% of the registration fees paid by the holder for the registration of his or her fleet of road vehicles in the registration year to which the operational records pertain.

If the holder of the apportioned registration commits such an offence for the third time, or upon any subsequent offence, the Société imposes an assessment equal to 100% of the registration fees paid by the holder for the registration of his or her fleet of road vehicles in the registration year to which the operational records pertain.

O.C. 786-2003, s. 30; O.C. 619-2013, s. 9.

2012-09-01

60.53. After assessing the responsibility of the holder of an apportioned registration for payment of the registration fees, the Société may require the holder to pay the fees and costs for expenses incurred by the Société for the operational records audit and the management of the registration record resulting from the audit

(1)  if the holder does not make operational records available to the auditor authorized by the Minister of Revenue within 30 days after receiving a written request to that effect; or

(2)  if the holder fails to maintain operational records in accordance with the provisions of this Division more than 30 days after receiving a notice from the auditor authorized by the Minister of Revenue to the effect that the operational records are inadequate.

After the assessment, the Société may require payment in full of the Québec registration fees if it is impossible for the Société to determine the amount of the fees payable. The Société may also not take into consideration any credit calculated in respect of an administrative authority concerned.

The assessment is based on the information provided by the holder, the information collected by the Société and the auditor authorized by the Minister of Revenue as well as the information the Société has on operations of fleets of road vehicles similar to the holder’s fleet.

O.C. 786-2003, s. 30.