Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
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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
a-6.002 - Tax Administration Act
Table of Contents
- CHAPTER I INTERPRETATION AND RULES OF APPLICATION
- CHAPTER II MINISTER OF REVENUE
- CHAPTER III ADMINISTRATION AND ENFORCEMENT OF FISCAL LAWS
- DIVISION I COLLECTION
- DIVISION II AMOUNTS DEDUCTED, WITHHELD OR COLLECTED
- DIVISION II.1 PAYMENT TO THE MINISTER
- DIVISION II.2 PRESCRIPTION
- DIVISION III INTEREST
- DIVISION IV ALLOCATIONS AND REFUNDS
- DIVISION V REGISTERS AND SUPPORTING DOCUMENTS
- DIVISION V.1 ELECTRONIC TRANSMISSION OF DOCUMENTS AND INFORMATION
- DIVISION VI AUDITS, INVESTIGATIONS AND INQUIRIES
- DIVISION VII PENAL PROVISIONS AND PENALTIES
- DIVISION VIII CONFIDENTIAL INFORMATION
- DIVISION IX PROCEDURE AND EVIDENCE
- CHAPTER III.1 OBJECTION TO AN ASSESSMENT
- CHAPTER III.2 APPEALS TO THE COURT OF QUÉBEC AND THE COURT OF APPEAL
- CHAPTER IV SUMMARY APPEAL
- CHAPTER V MISCELLANEOUS PROVISIONS
- REPEAL SCHEDULE
