A-6.002 - Tax Administration Act

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93.1.5. A person may, within 90 days after the day of mailing of the Minister’s decision under section 93.1.4, apply to a judge of the Court of Québec for a review of the decision.
The judge shall grant the application if, in the judge’s opinion, the person meets the conditions set out in sections 93.1.3 and 93.1.4, and the judge’s decision is a judgment of the Court of Québec that terminates a proceeding within the meaning of the Code of Civil Procedure (chapter C‐25.01).
1997, c. 85, s. 358; I.N. 2016-01-01 (NCCP); 2020, c. 162020, c. 16, s. 5.
93.1.5. A person may, within 90 days after the day of mailing of the Minister’s decision under section 93.1.4, apply to a judge of the Court of Québec for a review of the decision.
The judge shall grant the application if, in the judge’s opinion, the person meets the conditions set out in sections 93.1.3 and 93.1.4, and the judge’s decision is a final judgment of the Court of Québec within the meaning of the Code of Civil Procedure (chapter C‐25.01).
1997, c. 85, s. 358; I.N. 2016-01-01 (NCCP).
93.1.5. A person may, within 90 days after the day of mailing of the Minister’s decision under section 93.1.4, apply to a judge of the Court of Québec for a review of the decision.
The judge shall grant the application if, in the judge’s opinion, the person meets the conditions set out in sections 93.1.3 and 93.1.4, and the judge’s decision is a final judgment of the Court of Québec within the meaning of the Code of Civil Procedure (chapter C‐25).
1997, c. 85, s. 358.