A-6.002 - Tax Administration Act

Full text
65. If, in any appeal brought under a fiscal law, substantially the same facts are at issue as those that are at issue in a prosecution under any of sections 60.1, 60.2, 62, 62.0.1 and 62.1, the Minister may apply for suspension of the appeal pending before the Court of Québec.
A three-day notice of the application of the Minister shall be given to the appellant or his attorney. Upon order of the Court, such appeal shall then be suspended pending the result of the proceedings.
The same rule applies, with the necessary modifications, to a summary appeal brought in accordance with Chapter IV.
1972, c. 22, s. 65; 1983, c. 47, s. 1; 1988, c. 21, s. 66; 1995, c. 63, s. 279; 1999, c. 65, s. 40; 2001, c. 52, s. 15; 2017, c. 1, s. 12.
65. When, in an appeal brought under a fiscal law, the dispute concerns substantially the same facts as those which are the object of proceedings instituted under section 62, 62.0.1 or 62.1, the Minister may apply for suspension of the appeal pending before the Court of Québec.
A three-day notice of the application of the Minister shall be given to the appellant or his attorney. Upon order of the Court, such appeal shall then be suspended pending the result of the proceedings.
The same rule applies, with the necessary modifications, to a summary appeal brought in accordance with Chapter IV.
1972, c. 22, s. 65; 1983, c. 47, s. 1; 1988, c. 21, s. 66; 1995, c. 63, s. 279; 1999, c. 65, s. 40; 2001, c. 52, s. 15.
65. When, in an appeal brought under a fiscal law, the dispute concerns substantially the same facts as those which are the object of proceedings instituted under section 62 or 62.1, the Minister may apply for suspension of the appeal pending before the Court of Québec.
A three day notice of the application of the Minister shall be given to the appellant or his attorney. Upon order of the Court, such appeal shall then be suspended pending the result of the proceedings.
The same rule applies, with the necessary modifications, to a summary appeal brought in accordance with Chapter IV.
1972, c. 22, s. 65; 1983, c. 47, s. 1; 1988, c. 21, s. 66; 1995, c. 63, s. 279; 1999, c. 65, s. 40.
65. When, in an appeal brought under a fiscal law, the dispute concerns substantially the same facts as those which are the object of proceedings instituted under section 62, the Minister may apply for suspension of the appeal pending before the Court of Québec.
A three day notice of the application of the Minister shall be given to the appellant or his attorney. Upon order of the Court, such appeal shall then be suspended pending the result of the proceedings.
The same rule applies, with the necessary modifications, to a summary appeal brought in accordance with Chapter IV.
1972, c. 22, s. 65; 1983, c. 47, s. 1; 1988, c. 21, s. 66; 1995, c. 63, s. 279.
65. When, in an appeal brought under a fiscal law, the dispute concerns substantially the same facts as those which are the object of proceedings instituted under section 62, the Minister may apply for suspension of the appeal pending before the Court of Québec.
A three day notice of the application of the Minister shall be given to the appellant or his attorney. Upon order of the Court, such appeal shall then be suspended pending the result of the proceedings.
The same rule applies, mutatis mutandis, to a summary appeal brought in accordance with Chapter IV.
1972, c. 22, s. 65; 1983, c. 47, s. 1; 1988, c. 21, s. 66.
65. When, in an appeal brought under a fiscal law, the dispute concerns substantially the same facts as those which are the object of proceedings instituted under section 62, the Minister may apply for suspension of the appeal pending before the Provincial Court.
A three day notice of the application of the Minister shall be given to the appellant or his attorney. Upon order of the Court, such appeal shall then be suspended pending the result of the proceedings.
The same rule applies, mutatis mutandis, to a summary appeal brought in accordance with Chapter IV.
1972, c. 22, s. 65; 1983, c. 47, s. 1.
65. When, in an appeal brought under a fiscal law, the dispute concerns substantially the same facts as those which are the object of proceedings instituted under section 62, the Minister may apply for suspension of the appeal pending before the Provincial Court.
A three days notice of the application of the Minister shall be given to the appellant or his attorney. Upon order of the Court, such appeal shall then be suspended pending the result of the proceedings.
1972, c. 22, s. 65.