188.8.131.52. If a person filed a notice of objection under section 184.108.40.206, the person may file a contestation with the Court of Québec if the Minister (a) confirms a proposal, decision or designation in respect of which a notice was issued by the Minister under any of sections 985.4.3, 985.6 to 985.8.1, 985.8.5, 985.8.6, 985.23.9, 999.3, 999.3.1 and 1064 of the Taxation Act (chapter I-3), to a person that is or was registered or recognized as a registered Canadian amateur athletic association, a registered Québec amateur athletic association, a registered charity, a registered journalism organization, a registered museum, a registered cultural or communications organization or a recognized political education organization, as the case may be, or is an applicant for registration or recognition as such; or
(b) does not confirm or vacate that proposal, decision or designation within 180 days after a notice of objection has been filed by the person under section 220.127.116.11 in respect of that proposal, decision or designation.
The contestation provided for in the first paragraph may not be filed after the expiry of 90 days following the day on which a decision under section 93.1.6 was mailed to the person.
For the purposes of the first paragraph, “registered Canadian amateur athletic association” , “registered Québec amateur athletic association” , “registered charity” , “registered journalism organization” , “registered museum” , “registered cultural or communications organization” and “recognized political education organization” have the meaning assigned by section 1 of the Taxation Act.
2005, c. 38, s. 340; 2012, c. 8, s. 8; 2013, c. 10, s. 6; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 95112020, c. 12, s. 9512a2020, c. 12, s. 9512b; 2021, c. 18, s. 91112021, c. 18, s. 9112.