R-5 - Act respecting the Régie de l’assurance maladie du Québec

Section 34.1.18.2 Disposition versions

2021-06-02

34.1.18.2. The Minister of Revenue shall, with dispatch, examine the documents and information described in the second paragraph of section 34.1.18.1 that are filed with the Minister of Revenue by an employer, determine the amount that the employer is deemed to have overpaid under the first paragraph of that section and send the employer a notice of determination.

Paragraph f of section 312 of the Taxation Act (chapter I-3), paragraph e of section 336 of that Act and the provisions of Book IX of Part I of that Act and of Chapters III.1 and III.2 of the Tax Administration Act (chapter A-6.002), as they relate to an assessment or a reassessment and to a determination or redetermination of tax, apply, with the necessary modifications, to a determination or redetermination of the amount of the overpayment referred to in the first paragraph of section 34.1.18.1.

2021, c. 14, s. 215.