A-6.002 - Tax Administration Act

Section 93.11 Disposition versions

2021-01-01

93.11. A person having objected to an assessment, decision or determination within the time limit prescribed by a fiscal law may file a contestation in accordance with this chapter within the time limit prescribed by that law for filing a contestation in accordance with Chapter III.2.

In the case of an allocation of payment, the person may file a contestation in accordance with this chapter within the four years following the date of the allocation.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 2000, c. 39, s. 266; 2020, c. 5, s. 25; 2020, c. 12, s. 111.

2000-11-15

93.11. An individual having objected to an assessment, decision or determination within the time limit prescribed by a fiscal law may bring a summary appeal within the time limit prescribed by the said law for appeal before the Court of Québec.

In the case of an allocation of payment, the individual may bring a summary appeal within the four years following the date of the allocation.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 2000, c. 39, s. 266.

1988-08-31

93.11. An individual having objected to an assessment, decision or determination within the time limit prescribed by a fiscal law may bring a summary appeal within the time limit prescribed by the said law for appeal before the Court of Québec.

In the case of an allocation of payment, the individual may bring a summary appeal within the time limit prescribed by section 33.1.

1983, c. 47, s. 2; 1988, c. 21, s. 66.

1984-09-30

93.11. An individual having objected to an assessment, decision or determination within the time limit prescribed by a fiscal law may bring a summary appeal within the time limit prescribed by the said law for appeal before the Provincial Court.

In the case of an allocation of payment, the individual may bring a summary appeal within the time limit prescribed by section 33.1.

1983, c. 47, s. 2.