C-25.01 - Code of Civil Procedure

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36. Subject to the jurisdiction assigned to the municipal courts, the Court of Québec has jurisdiction, to the exclusion of the Superior Court, to hear and determine applications for the recovery of property taxes, other taxes or any other amount due under an Act to a municipality or a school board, and applications by which the existence or amount of such a debt is contested.
The Court also has jurisdiction to hear and determine applications for the reimbursement of an overpayment to a municipality or a school board.
2014, c. 1, a. 36.