Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1010.1
Disposition versions

Full text
1010.1. Where the Minister would, but for this section, be entitled by virtue only of the filing of a waiver referred to in subparagraph ii of paragraph b of subsection 2 of section 1010, to redetermine the tax, interest or penalties payable under this Part, and to make a reassessment or an additional assessment, as the case may be, the Minister may not make such redetermination, reassessment or additional assessment after the day that is six months after the date on which a notice of revocation of the waiver is filed with the Minister in the prescribed form and in duplicate, by registered mail.
1986, c. 15, s. 172; 1999, c. 83, s. 273; 2010, c. 31, s. 88; 2011, c. 34, s. 63.
1010.1. Where the Minister would, but for this section, be entitled by virtue only of the filing of a waiver contemplated in subparagraph ii of paragraph b of subsection 2 of section 1010, to assess tax, interest or penalties under this Part, and to make a reassessment or additional assessment, as the case may be, he may not make such reassessment, additional assessment or assessment after the day that is six months after the date on which a notice of revocation of the waiver is filed with the Minister in prescribed form and in duplicate, by registered mail.
1986, c. 15, s. 172; 1997, c. 3, s. 54; 1999, c. 83, s. 273; 2005, c. 23, s. 138; 2010, c. 31, s. 88.
1010.1. Where the Minister would, but for this section, be entitled by virtue only of the filing of a waiver contemplated in subparagraph ii of paragraph b of subsection 2 of section 1010, to assess tax, interest or penalties under this Part, and to make a reassessment or additional assessment, as the case may be, he may not make such reassessment, additional assessment or assessment after the day that is six months after the date on which a notice of revocation of the waiver in prescribed form and in duplicate, addressed to the Deputy Minister, is filed by registered mail.
1986, c. 15, s. 172; 1997, c. 3, s. 54; 1999, c. 83, s. 273; 2005, c. 23, s. 138.
© Gouvernement du Québec