A-6.002 - Tax Administration Act

Full text
93.7. Where a contestation filed in accordance with this chapter and another action before the Court of Québec have wholly or partly the same object or relate to the same year, the contestation filed in accordance with this chapter lapses, as does any proceeding or judgment relating thereto.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1997, c. 3, s. 102; 2020, c. 12, s. 109.
93.7. Where a summary appeal and another action before the Court of Québec have wholly or partly the same object or relate to the same year, the summary appeal lapses, as does any proceeding or judgment relating thereto.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1997, c. 3, s. 102.
93.7. Where a summary appeal and another action before the Court of Québec have wholly or partly the same object or relate to the same year, the summary appeal is null, as is any proceeding or judgment relating thereto.
1983, c. 47, s. 2; 1988, c. 21, s. 66.
93.7. Where a summary appeal and another action before the Provincial Court have wholly or partly the same object or relate to the same year, the summary appeal is null, as is any proceeding or judgment relating thereto.
1983, c. 47, s. 2.