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A-6.002 - Tax Administration Act

Section 94.1
Disposition versions

Full text
94.1. The Minister may waive, in whole or in part, any interest, penalty or charge provided for by a fiscal law.
The Minister may also cancel, in whole or in part, any interest, penalty or charge exigible under a fiscal law.
A decision of the Minister under this section may not be the subject of an objection, contestation or appeal.
The Minister shall table in the National Assembly a statistical summary of the waivers and cancellations that were made during a fiscal year of the Agency, within the same time limit as that provided for in section 76 of the Act respecting the Agence du revenu du Québec (chapter A-7.003) for the tabling of documents referred to in that section and relating to that fiscal year.
1983, c. 49, s. 47; 1995, c. 36, s. 16; 1996, c. 31, s. 34; 2002, c. 46, s. 27; 2012, c. 8, s. 16; 2020, c. 12, s. 116.
94.1. The Minister may waive, in whole or in part, any interest, penalty or charge provided for by a fiscal law.
The Minister may also cancel, in whole or in part, any interest, penalty or charge exigible under a fiscal law.
A decision of the Minister under this section is not subject to opposition or appeal.
The Minister shall table in the National Assembly a statistical summary of the waivers and cancellations that were made during a fiscal year of the Agency, within the same time limit as that provided for in section 76 of the Act respecting the Agence du revenu du Québec (chapter A-7.003) for the tabling of documents referred to in that section and relating to that fiscal year.
1983, c. 49, s. 47; 1995, c. 36, s. 16; 1996, c. 31, s. 34; 2002, c. 46, s. 27; 2012, c. 8, s. 16.
94.1. The Minister may waive, in whole or in part, any interest, penalty or charge provided for by a fiscal law.
The Minister may also cancel, in whole or in part, any interest, penalty or charge exigible under a fiscal law.
A decision of the Minister under this section is not subject to opposition or appeal.
The Minister shall table a statistical summary of such waivers and cancellations in the National Assembly within four months of the end of the fiscal year in which the waivers or cancellations are made or, if the Assembly is not sitting, within 30 days of resumption.
1983, c. 49, s. 47; 1995, c. 36, s. 16; 1996, c. 31, s. 34; 2002, c. 46, s. 27.
94.1. The Minister may waive, in whole or in part, any interest, penalty or charge provided for by a fiscal law.
The Minister may also cancel, in whole or in part, any interest, penalty or charge exigible under a fiscal law.
A decision of the Minister under this section is not subject to opposition or appeal.
A statistical summary of all waivers and cancellations under this section shall be tabled, each year, before the National Assembly, within the first 15 days of the following session.
1983, c. 49, s. 47; 1995, c. 36, s. 16; 1996, c. 31, s. 34.
94.1. The Minister may waive, in whole or in part, interest or a penalty provided for by a fiscal law.
The Minister may also cancel, in whole or in part, interest or a penalty exigible under a fiscal law.
1983, c. 49, s. 47; 1995, c. 36, s. 16.
94.1. The Minister may cancel or reduce the interest computed for a period on a debt exigible under a fiscal law if he considers that the said interest would not have been computed had it not been for a mistake or negligence which is not imputable to the debtor or to a person acting on his behalf.
1983, c. 49, s. 47.
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