In force: 2020-10-10
200. Any amount owing under this Act, other than an insurance contribution and fees payable to the Société and other than a monetary administrative penalty, is also subject to the notice of claim provided for in section 192, with the necessary modifications. However, the following particulars must be substituted for those mentioned in subparagraphs 4 and 5 of the second paragraph of that section:
(1) the right, under section 201, to contest the claim before the Administrative Tribunal of Québec; and
(2) the time limit for bringing such a proceeding.
Unless otherwise provided, the amount owing bears interest at the rate determined under the first paragraph of section 28 of the Tax Administration Act (chapter A-6.002), from the 31st day after notification of the notice.
The notice is notified to the debtor by the Commission.