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A-6.002 - Tax Administration Act

Section 93.2.1
Disposition versions

Full text
93.2.1. A contestation is filed in the chief place either of the district in which the person’s residence or establishment is situated or of the district of Montréal or Québec.
Notwithstanding the foregoing, a person residing or having an establishment in the Îles-de-la-Madeleine archipelago, as described in subparagraph b of paragraph 9 of section 9 of the Territorial Division Act (chapter D-11), may file a contestation at the court house in Havre-Aubert.
1987, c. 81, s. 1; 2017, c. 29, s. 4; 2020, c. 5, s. 23; 2020, c. 12, s. 149.
93.2.1. A summary appeal is brought in the chief place either of the district in which the individual resides or of the district of Montréal or Québec.
Notwithstanding the foregoing, an individual residing in the Îles-de-la-Madeleine archipelago, as described in subparagraph b of paragraph 9 of section 9 of the Territorial Division Act (chapter D-11), may bring a summary appeal at the court house in Havre-Aubert.
1987, c. 81, s. 1; 2017, c. 29, s. 4.
93.2.1. A summary appeal is brought in the chief place either of the district in which the individual resides or of the district of Montréal or Québec.
Notwithstanding the foregoing, an individual residing in the Îles-de-la-Madeleine archipelago, as described in subparagraph b of paragraph 9 of section 9 of the Territorial Division Act (chapter D-11), may bring a summary appeal at the court house in Havre-Aubert.
1987, c. 81, s. 1.
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