I-3 - Taxation Act

Section 1086 Disposition versions

2019-06-19

1086. The Government may make regulations to:

(a)  prescribe the proof required for establishing facts pertinent to assessments;

(b)  facilitate assessment of tax when the deductions or exemptions of a taxpayer have varied in the taxation year;

(c)  provide for the retention by way of deduction or compensation of the amount of a taxpayer’s income tax or other indebtedness under a fiscal law out of any amount that may be payable by the State in respect of salary or wages;

(d)  define the classes of persons who may be deemed dependents for the purposes of this Part;

(e)  establish classes of property for the purposes of section 130;

(e.1)  (subparagraph repealed);

(e.2)  require any person included in one of the classes of persons it determines to file any return it may prescribe relating to any information necessary for the establishment of an assessment provided for in this Act and to send, where applicable, a copy of the return or of a part thereof to any person to whom the return or part thereof relates and to whom it indicates in the regulation;

(e.3)  require any person included in one of the classes of persons it determines to make information available to the public for the purpose of filing any return it may prescribe relating to any information necessary for the establishment of an assessment provided for in this Act;

(e.4)  allow a person who is required to file a return in accordance with the regulations made under subparagraph e.2 to send by electronic means, if the person meets the conditions determined by the Minister, a copy of such a return prescribed by the Government or of a part thereof to any person to whom the return or part thereof relates and to whom it indicates in the regulation; and

(f)  generally prescribe the measures required for the application of this Act.

The regulations made under this section and all those made under the other provisions of this Act shall come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply to a period prior to their publication, but not prior to the taxation year 1972.

1972, c. 23, s. 810; 1972, c. 26, s. 77; 1974, c. 18, s. 39; 1988, c. 18, s. 118; 1990, c. 59, s. 355; 1995, c. 63, s. 227; 1998, c. 16, s. 242; 2010, c. 5, s. 182; I.N. 2016-12-01; 2019, c. 14, s. 434.

2016-12-01

1086. The Government may make regulations to:

(a)  prescribe the proof required for establishing facts pertinent to assessments;

(b)  facilitate assessment of tax when the deductions or exemptions of a taxpayer have varied in the taxation year;

(c)  provide for the retention by way of deduction or compensation of the amount of a taxpayer’s income tax or other indebtedness under a fiscal law out of any amount that may be payable by the State in respect of salary or wages;

(d)  define the classes of persons who may be deemed dependents for the purposes of this Part;

(e)  establish classes of property for the purposes of section 130;

(e.1)  (subparagraph repealed);

(e.2)  require any person included in one of the classes of persons it determines to file any return it may prescribe relating to any information necessary for the establishment of an assessment provided for in this Act and to send, where applicable, a copy of the return or of a part thereof to any person to whom the return or part thereof relates and to whom it indicates in the regulation;

(e.3)  require any person included in one of the classes of persons it determines to make information available to the public for the purpose of filing any return it may prescribe relating to any information necessary for the establishment of an assessment provided for in this Act; and

(f)  generally prescribe the measures required for the application of this Act.

The regulations made under this section and all those made under the other provisions of this Act shall come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply to a period prior to their publication, but not prior to the taxation year 1972.

1972, c. 23, s. 810; 1972, c. 26, s. 77; 1974, c. 18, s. 39; 1988, c. 18, s. 118; 1990, c. 59, s. 355; 1995, c. 63, s. 227; 1998, c. 16, s. 242; 2010, c. 5, s. 182; I.N. 2016-12-01.

2010-04-20

1086. The Government may make regulations to:

(a)  prescribe the proof required for establishing facts pertinent to assessments;

(b)  facilitate assessment of tax when the deductions or exemptions of a taxpayer have varied in the taxation year;

(c)  provide for the retention by way of deduction or set-off of the amount of a taxpayer’s income tax or other indebtedness under a fiscal law out of any amount that may be payable by the State in respect of salary or wages;

(d)  define the classes of persons who may be deemed dependents for the purposes of this Part;

(e)  establish classes of property for the purposes of section 130;

(e.1)  (subparagraph repealed);

(e.2)  require any person included in one of the classes of persons it determines to file any return it may prescribe relating to any information necessary for the establishment of an assessment provided for in this Act and to send, where applicable, a copy of the return or of a part thereof to any person to whom the return or part thereof relates and to whom it indicates in the regulation;

(e.3)  require any person included in one of the classes of persons it determines to make information available to the public for the purpose of filing any return it may prescribe relating to any information necessary for the establishment of an assessment provided for in this Act; and

(f)  generally prescribe the measures required for the application of this Act.

The regulations made under this section and all those made under the other provisions of this Act shall come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply to a period prior to their publication, but not prior to the taxation year 1972.

1972, c. 23, s. 810; 1972, c. 26, s. 77; 1974, c. 18, s. 39; 1988, c. 18, s. 118; 1990, c. 59, s. 355; 1995, c. 63, s. 227; 1998, c. 16, s. 242; 2010, c. 5, s. 182.

2006-03-01

1086. The Government may make regulations to:

(a)  prescribe the proof required for establishing facts pertinent to assessments;

(b)  facilitate assessment of tax when the deductions or exemptions of a taxpayer have varied in the taxation year;

(c)  provide for the retention by way of deduction or set-off of the amount of a taxpayer’s income tax or other indebtedness under a fiscal law out of any amount that may be payable by the State in respect of salary or wages;

(d)  define the classes of persons who may be deemed dependents for the purposes of this Part;

(e)  establish classes of property for the purposes of section 130;

(e.1)  (subparagraph repealed);

(e.2)  require any person included in one of the classes of persons it determines to file any return it may prescribe relating to any information necessary for the establishment of an assessment provided for in this Act and to send, where applicable, a copy of the return or of a part thereof to any person to whom the return or part thereof relates and to whom it indicates in the regulation;

(f)  generally prescribe the measures required for the application of this Act.

The regulations made under this section and all those made under the other provisions of this Act shall come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply to a period prior to their publication, but not prior to the taxation year 1972.

1972, c. 23, s. 810; 1972, c. 26, s. 77; 1974, c. 18, s. 39; 1988, c. 18, s. 118; 1990, c. 59, s. 355; 1995, c. 63, s. 227; 1998, c. 16, s. 242.