A-6.002 - Tax Administration Act

Full text
12.3. Any recovery measure provided for by a fiscal law or any remedy before a competent court for the collection of an amount which any person is liable to pay under such a law remains valid and operative notwithstanding any change in that amount following the issue of a notice of a reassessment, up to the lesser of the original amount of the debt and the new amount of the debt.
Where the new amount of the debt is greater than the original amount thereof, the Minister may, in order to collect such excess amount, use any recovery measure provided for by a fiscal law or introduce any remedy before a competent court.
1993, c. 19, s. 155; 1997, c. 3, s. 104; I.N. 2018-06-05.
12.3. Any recovery measure provided for by a fiscal law or any remedy before a competent court for the collection of an amount which any person is liable to pay under such a law remains valid and operative notwithstanding any change in that amount following the issue of a notice of a new assessment, up to the lesser of the original amount of the debt and the new amount of the debt.
Where the new amount of the debt is greater than the original amount thereof, the Minister may, in order to collect such excess amount, use any recovery measure provided for by a fiscal law or introduce any remedy before a competent court.
1993, c. 19, s. 155; 1997, c. 3, s. 104.
12.3. Any recovery measure provided for by a fiscal law or any remedy before a court of competent jurisdiction for the collection of an amount which any person is liable to pay under such a law remains valid and operative notwithstanding any change in that amount following the issue of a notice of a new assessment, up to the lesser of the original amount of the debt and the new amount of the debt.
Where the new amount of the debt is greater than the original amount thereof, the Minister may, in order to collect such excess amount, use any recovery measure provided for by a fiscal law or introduce any remedy before a court of competent jurisdiction.
1993, c. 19, s. 155.