S-3.1.1 - Act respecting income security

Section 60 Disposition versions

1998-04-01

60. Where the amount of benefits determined in respect of an adult for a year exceeds the total of the advance payments he has received in respect of the benefits, the Minister of Revenue must pay that excess to him at the same time he notifies him of the amount thereof, and section 1052 of the Taxation Act (chapter I-3), adapted as required, shall apply.

Where the total of the advance payments exceeds the amount of the benefits, the adult shall, subject to the third paragraph, reimburse the excess amount to the Minister of Revenue within 30 days after the date of mailing of the notice of the Minister, even where an application for review has been filed or a proceeding has been brought before the Administrative Tribunal of Québec pursuant to Chapter VI.

Chapter III of the Act respecting the Ministère du Revenu (chapter M-31), adapted as required, applies to such excess amounts which are, for that purpose, deemed to be, respectively, a refund due to the adult under a fiscal law and, from the date of mailing of the notice referred to in the second paragraph, a debt exigible from him under such a law.

1988, c. 51, s. 60; 1995, c. 1, s. 244; 1997, c. 43, s. 690.

1995-01-30

60. Where the amount of benefits determined in respect of an adult for a year exceeds the total of the advance payments he has received in respect of the benefits, the Minister of Revenue must pay that excess to him at the same time he notifies him of the amount thereof, and section 1052 of the Taxation Act (chapter I-3), adapted as required, shall apply.

Where the total of the advance payments exceeds the amount of the benefits, the adult shall, subject to the third paragraph, reimburse the excess amount to the Minister of Revenue within 30 days after the date of mailing of the notice of the Minister, even where an application for review or an appeal has been filed pursuant to Chapter VI.

Chapter III of the Act respecting the Ministère du Revenu (chapter M-31), adapted as required, applies to such excess amounts which are, for that purpose, deemed to be, respectively, a refund due to the adult under a fiscal law and, from the date of mailing of the notice referred to in the second paragraph, a debt exigible from him under such a law.

1988, c. 51, s. 60; 1995, c. 1, s. 244.

1988-12-22

60. Where the amount of benefits determined in respect of an adult for a year exceeds the total of the advance payments he has received, the Minister of Revenue must pay that excess to him at the same time he notifies him of the amount thereof, and section 1052 of the Taxation Act (chapter I-3), adapted as required, shall apply.

Where the total of the advance payments exceeds the amount of the benefits, the adult shall, subject to the third paragraph, reimburse the excess amount to the Minister of Revenue within 30 days after the date of mailing of the notice of the Minister, even where an application for review or an appeal has been filed pursuant to Chapter VI.

Chapter III of the Act respecting the Ministère du Revenu (chapter M-31), adapted as required, applies to such excess amounts which are, for that purpose, deemed to be, respectively, a refund due to the adult under a fiscal law and, from the date of mailing of the notice referred to in the second paragraph, a debt exigible from him under such a law.

1988, c. 51, s. 60.