A-6.002 - Tax Administration Act

Full text The Minister may, in accordance with the terms and conditions provided for in the second paragraph and after proceeding with the allocation under sections 31 and 31.1, if applicable, allocate an amount that the Minister must refund to a person under a fiscal law to stand in lieu of the guarantee that the person failed to furnish under section 232.4 or 232.7 of the Mining Act (chapter M-13.1), up to the difference between the total amount of the required guarantees and the amount of the guarantees furnished under sections 232.4 and 232.7.
The Government may, after obtaining the opinion of the Commission d’accès à l’information, make regulations to determine the terms and conditions for the operations of the allocation provided for in the first paragraph, the information necessary for that allocation and the terms and conditions respecting communication of that information.
At the request of the Minister or a person expressly authorized by the Minister for that purpose, the information may be provided by the transfer of information files.
Where the Minister, by error or on the basis of inaccurate or incomplete information, has allocated to stand in lieu of the guarantee referred to in the first paragraph an amount greater than that which the Minister should have allocated, the excess amount is deemed, from the allocation, to stand in lieu of the guarantee.
2017, c. 29, s. 1.