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T-0.1 - Act respecting the Québec sales tax
Section 485
Disposition versions
485. On receipt of a request made by a person under section 483, the Minister shall, with all due dispatch, consider the request and, notwithstanding the second paragraph of section 25 of the Tax Administration Act (chapter A-6.002), make an assessment with respect to the person.
However, an assessment may be made under this section only to the extent that it may reasonably be regarded as relating to the transaction referred to in section 483.
485. On receipt of a request made by a person under section 483, the Minister shall, with all due dispatch, consider the request and, notwithstanding the second paragraph of section 25 of the Act respecting the Ministère du Revenu (chapter M-31), make an assessment with respect to the person.
However, an assessment may be made under this section only to the extent that it may reasonably be regarded as relating to the transaction referred to in section 483.
485. On receipt of a request made by a person under section 483, the Minister shall, with all due dispatch, consider the request and, notwithstanding the third paragraph of section 25 of the Act respecting the Ministère du Revenu (chapter M-31), make assessment with respect to the person.
However, an assessment may be made under this section only to the extent that it may reasonably be regarded as relating to the transaction referred to in section 483.
