In force: 2018-01-11
47. The Minister may claim payment from a person of any amount owed to the Minister under this Act or the regulations by notification of a notice of claim. However, in the case of a monetary administrative penalty, the claim is made by the person designated by the Minister under section 21.
A notice of claim must state the amount of the claim, the reasons for it and the time from which it bears interest. In the case of a monetary administrative penalty, the notice of claim must mention the right to obtain a review of the decision and the time within which an application for review must be filed. In any other case, the notice of claim must mention the right to contest the claim before the Administrative Tribunal of Québec and the time within which such a proceeding must be brought.
The notice must also include information on the procedure for recovery of the amount owing, in particular with regard to the issue of a recovery certificate under section 51 and its effects.
If the notice concerns more than one person, the debtors are solidarily liable.
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. Notification of a notice of claim interrupts the prescription provided for in the Civil Code with regard to recovery of an amount owing.
2016, c. 232016, c. 23, s. 47; 2017, c. 4, s. 257.