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A-6.002 - Tax Administration Act

Section 93.13
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93.13. A contestation is filed using the prescribed form, in which the person shall set out the reasons for the application and all the relevant facts and which the person shall file with or send by registered mail to the office of the Small Claims Division of the Court of Québec. The person shall also specify whether he or it might consider mediation.
The prescribed form must include a statement by the person attesting to the accuracy of the facts put forward. If the person is not an individual, the statement must also attest that a maximum of 10 persons bound to it by an employment contract were under its direction or control at any time during the 12-month period preceding the filing or sending of the form.
A statement referred to in the second paragraph is deemed to be a sworn statement.
A fee in the amount determined by regulation must be paid upon the filing or sending of the form.
Two or more assessments may be the subject of a single contestation. However, two or more persons may not join in the same contestation.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1992, c. 31, s. 18; 1998, c. 16, s. 299; 2004, c. 4, s. 44; 2020, c. 5, s. 27; 2020, c. 12, s. 113.
93.13. A summary appeal is exercised by means of the form prescribed to that effect, in which the individual shall set out the reasons for his application and all the relevant facts and which he shall file with or send by registered mail to the office of the Small Claims Division of the Court of Québec.
A fee in the amount determined by regulation must be paid upon the filing or sending of the form.
Two or more assessments may be the subject of a single appeal. However, two or more persons may not join in the same summary appeal.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1992, c. 31, s. 18; 1998, c. 16, s. 299; 2004, c. 4, s. 44.
93.13. A summary appeal is exercised by means of the form prescribed to that effect, in which the individual shall set out the reasons for his application and all the relevant facts and which he shall file with or send by registered mail to the office of the Small Claims Division of the Court of Québec together with $35 to cover costs.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1992, c. 31, s. 18; 1998, c. 16, s. 299.
93.13. A summary appeal is exercised by means of the form prescribed to that effect, in which the individual shall set out the reasons for his application and all the relevant facts and which he shall file with or send by registered or certified mail to the office of the Small Claims Division of the Court of Québec together with $35 to cover costs.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1992, c. 31, s. 18.
93.13. A summary appeal is exercised by means of the form prescribed to that effect, in which the individual shall set out the reasons for his application and all the relevant facts and which he shall file with or send by registered or certified mail to the office of the Small Claims Division of the Court of Québec with $20 to cover costs.
1983, c. 47, s. 2; 1988, c. 21, s. 66.
93.13. A summary appeal is exercised by means of the form prescribed to that effect, in which the individual shall set out the reasons for his application and all the relevant facts and which he shall file with or send by registered or certified mail to the office of the Small Claims Division of the Provincial Court with $20 to cover costs.
1983, c. 47, s. 2.
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