Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
A-6.002 - Tax Administration Act
Section 17.0.5
Disposition versions
17.0.5. Within 30 days of notification of an authorization granted ex parte under section 17.0.1, the person concerned may apply for a review of the authorization to the court of competent jurisdiction. At least six days’ notice must be given to the Minister before the date on which the application is presented.
The court may extend that time limit if the person demonstrates that it was impossible in fact for the person to act and that the application was made as soon as circumstances permitted.
The application shall be heard and decided by preference. The court may confirm, vacate or vary the authorization and make any order it considers expedient.
The judgment is without appeal.
17.0.5. Within 30 days of service of an authorization granted ex parte under section 17.0.1, the person concerned may, by motion, apply for a review of the authorization to the court of competent jurisdiction. At least six days’ notice must be given to the Minister before the date on which the motion is presented.
The court may extend that time limit if the person demonstrates that it was impossible in fact for the person to act and that the application was made as soon as circumstances permitted.
The motion shall be heard and decided by preference. The court may confirm, vacate or vary the authorization and make any order it considers expedient.
The judgment is without appeal.
