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I-3 - Taxation Act

Section 1050
Disposition versions

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1050. Where a contestation is filed or an appeal is initiated under the Tax Administration Act (chapter A-6.002) and the contestation or appeal pertains to a penalty, the burden of establishing the facts referred to in sections 1049 to 1049.34 is on the Minister.
1972, c. 23, s. 774; 1979, c. 14, s. 6; 1982, c. 5, s. 188; 1983, c. 49, s. 19; 1986, c. 15, s. 186; 1988, c. 4, s. 138; 1989, c. 5, s. 233; 1990, c. 7, s. 201; 1991, c. 8, s. 92; 1992, c. 1, s. 202; 1997, c. 85, s. 290; 2005, c. 23, s. 235; 2010, c. 31, s. 175; 2020, c. 12, s. 127; 2021, c. 36, s. 139; 2022, c. 23, s. 124.
1050. Where, in any contestation filed or appeal initiated under the Tax Administration Act (chapter A-6.002), a penalty is in issue, the burden of establishing the facts referred to in sections 1049 to 1049.34 is on the Minister.
1972, c. 23, s. 774; 1979, c. 14, s. 6; 1982, c. 5, s. 188; 1983, c. 49, s. 19; 1986, c. 15, s. 186; 1988, c. 4, s. 138; 1989, c. 5, s. 233; 1990, c. 7, s. 201; 1991, c. 8, s. 92; 1992, c. 1, s. 202; 1997, c. 85, s. 290; 2005, c. 23, s. 235; 2010, c. 31, s. 175; 2020, c. 12, s. 127; 2021, c. 36, s. 139.
1050. Where, in any contestation or appeal under the Tax Administration Act (chapter A-6.002), a penalty is in issue, the burden of establishing the facts referred to in sections 1049 to 1049.34 is on the Minister.
1972, c. 23, s. 774; 1979, c. 14, s. 6; 1982, c. 5, s. 188; 1983, c. 49, s. 19; 1986, c. 15, s. 186; 1988, c. 4, s. 138; 1989, c. 5, s. 233; 1990, c. 7, s. 201; 1991, c. 8, s. 92; 1992, c. 1, s. 202; 1997, c. 85, s. 290; 2005, c. 23, s. 235; 2010, c. 31, s. 175; 2020, c. 12, s. 127.
1050. Where, in any appeal under the Tax Administration Act (chapter A-6.002), a penalty is in issue, the burden of establishing the facts referred to in sections 1049 to 1049.34 is on the Minister.
1972, c. 23, s. 774; 1979, c. 14, s. 6; 1982, c. 5, s. 188; 1983, c. 49, s. 19; 1986, c. 15, s. 186; 1988, c. 4, s. 138; 1989, c. 5, s. 233; 1990, c. 7, s. 201; 1991, c. 8, s. 92; 1992, c. 1, s. 202; 1997, c. 85, s. 290; 2005, c. 23, s. 235; 2010, c. 31, s. 175.
1050. Where, in any appeal under the Act respecting the Ministère du Revenu (chapter M-31), a penalty is in issue, the burden of establishing the facts referred to in sections 1049 to 1049.34 is on the Minister.
1972, c. 23, s. 774; 1979, c. 14, s. 6; 1982, c. 5, s. 188; 1983, c. 49, s. 19; 1986, c. 15, s. 186; 1988, c. 4, s. 138; 1989, c. 5, s. 233; 1990, c. 7, s. 201; 1991, c. 8, s. 92; 1992, c. 1, s. 202; 1997, c. 85, s. 290; 2005, c. 23, s. 235.
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