A-6.002, r. 1 - Regulation respecting fiscal administration

Full text
94.5R1. An individual contemplated in section 94.5 of the Act shall meet the following conditions:
(1)  he shall have filed a fiscal return contemplated in section 1000 of the Taxation Act (chapter I-3) for the preceding taxation year;
(2)  his name, Social Insurance Number and civil status indicated in the fiscal return filed for the year shall be identical to those indicated in the return referred to in paragraph 1;
(3)  he shall not be indebted to the State under a fiscal law or a law mentioned in section 31R1;
(4)  (paragraph revoked);
(5)  he shall not have become bankrupt in the calendar year that includes the year; and
(6)  he shall not owe an amount exigible under the Act to facilitate the payment of support (chapter P-2.2).
O.C. 879-89, s. 2; O.C. 960-94, s. 32; O.C. 1466-98, s. 22; S.Q. 1998, c. 36, s. 209; O.C. 1454-99, s. 3; O.C. 1470-2002, s. 30; O.C. 1116-2007, s. 26; O.C. 134-2009, s. 49.