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A-6.002 - Tax Administration Act

Section 39.0.1
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Full text
39.0.1. (Repealed).
2006, c. 7, s. 7; 2015, c. 21, s. 11.
39.0.1. The authorization granted under the fourth paragraph of section 39 must be attached to the formal demand.
Within 15 days after receiving the formal demand, the person may, by motion, apply to a judge of the Court of Québec for a review of the authorization.
At least five days’ notice must be given to the Minister before the date on which the motion is presented.
The court may extend the time limit provided for in the second paragraph if the person demonstrates that it was impossible in fact for the person to act and that the motion was presented as soon as circumstances permitted.
The judge may confirm, vacate or vary the authorization under review and make any order the judge considers expedient. The judgment is without appeal.
2006, c. 7, s. 7.
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