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A-6.002 - Tax Administration Act

Section 87
Disposition versions

Full text
87. The date of sending of any notice of assessment, notice attesting that no duty is payable or decision of the Minister under section 93.1.6 is presumed to be the date of that notice or decision.
Where a person to whom a notice of assessment was directed has not received the notice, the person may apply to a judge of the Court of Québec in order that this failure be remedied, and, if the judge is satisfied, by evidence that the judge considers to be conclusive, that the notice of assessment was not received by the person to whom it was directed and that the person has thus suffered prejudice which is otherwise irreparable, the judge shall order the Minister to notify a certified copy of the notice to that person.
Such assessment is then deemed to have been made on the original date of the notice, but the delays provided by the fiscal laws in respect of the date of a notice of assessment or of the mailing of such a notice begin to run from the date of the notification contemplated in the second paragraph.
1972, c. 22, s. 87 (part); 1978, c. 25, s. 20; 1991, c. 67, s. 599; 1996, c. 31, s. 32; 1997, c. 85, s. 356; 1998, c. 16, s. 286; 2004, c. 4, s. 33; I.N. 2016-01-01 (NCCP).
87. The date of sending of any notice of assessment, notice attesting that no duty is payable or decision of the Minister under section 93.1.6 is presumed to be the date of that notice or decision.
Where a person to whom a notice of assessment was directed has not received the notice, the person may apply to a judge of the Court of Québec in order that this failure be remedied, and, if the judge is satisfied, by evidence that the judge considers to be conclusive, that the notice of assessment was not received by the person to whom it was directed and that the person has thus suffered prejudice which is otherwise irreparable, the judge shall order the Minister to serve a certified copy of the notice upon that person.
Such assessment is then deemed to have been made on the original date of the notice, but the delays provided by the fiscal laws in respect of the date of a notice of assessment or of the mailing of such a notice begin to run from the date of the service contemplated in the second paragraph.
1972, c. 22, s. 87 (part); 1978, c. 25, s. 20; 1991, c. 67, s. 599; 1996, c. 31, s. 32; 1997, c. 85, s. 356; 1998, c. 16, s. 286; 2004, c. 4, s. 33.
87. The date of mailing of any notice of assessment, notice attesting that no duty is payable or decision of the Minister under section 93.1.6 is presumed to be the date of that notice or decision.
Where a person to whom a notice of assessment was directed has not received the notice, the person may apply to a judge of the Court of Québec in order that this failure be remedied, and, if the judge is satisfied, by evidence that the judge considers to be conclusive, that the notice of assessment was not received by the person to whom it was directed and that the person has thus suffered prejudice which is otherwise irreparable, the judge shall order the Minister to serve a certified copy of the notice upon that person.
Such assessment is then deemed to have been made on the original date of the notice, but the delays provided by the fiscal laws in respect of the date of a notice of assessment or of the mailing of such a notice begin to run from the date of the service contemplated in the second paragraph.
1972, c. 22, s. 87 (part); 1978, c. 25, s. 20; 1991, c. 67, s. 599; 1996, c. 31, s. 32; 1997, c. 85, s. 356; 1998, c. 16, s. 286.
87. The date of mailing of a notice of assessment, of a notice attesting that no duty is payable or of a notice of a decision of the Minister under section 93.1.6 is deemed to be the date indicated in such notice.
Where the person concerned has not received a notice of assessment, he may apply to a judge of the Court of Québec in order that this failure be remedied and if the judge is satisfied by evidence he considers conclusive that the person concerned has not received the notice of assessment and has thus suffered prejudice which is otherwise irreparable, the judge shall order the Minister to serve a certified copy of the notice upon the person concerned.
Such assessment is then deemed to have been made on the original date of the notice, but the delays provided by the fiscal laws in respect of the date of a notice of assessment or of the mailing of such a notice begin to run from the date of the service contemplated in the second paragraph.
1972, c. 22, s. 87 (part); 1978, c. 25, s. 20; 1991, c. 67, s. 599; 1996, c. 31, s. 32; 1997, c. 85, s. 356.
87. The date of mailing of a notice of assessment, of a notice attesting that no duty is payable or of a notice of a decision of the Minister under section 1059 of the Taxation Act (chapter I‐3) is deemed to be the date indicated in such notice.
Where the person concerned has not received a notice of assessment, he may apply to a judge of the Court of Québec in order that this failure be remedied and if the judge is satisfied by evidence he considers conclusive that the person concerned has not received the notice of assessment and has thus suffered prejudice which is otherwise irreparable, the judge shall order the Minister to serve a certified copy of the notice upon the person concerned.
Such assessment is then deemed to have been made on the original date of the notice, but the delays provided by the fiscal laws in respect of the date of a notice of assessment or of the mailing of such a notice begin to run from the date of the service contemplated in the second paragraph.
1972, c. 22, s. 87 (part); 1978, c. 25, s. 20; 1991, c. 67, s. 599; 1996, c. 31, s. 32.
87. The date of mailing of a notice of assessment or of a notice attesting that no duty is payable is deemed to be the date indicated in such notice.
Where the person concerned has not received a notice of assessment, he may apply to a judge of the Court of Québec in order that this failure be remedied and if the judge is satisfied by evidence he considers conclusive that the person concerned has not received the notice of assessment and has thus suffered prejudice which is otherwise irreparable, the judge shall order the Minister to serve a certified copy of the notice upon the person concerned.
Such assessment is then deemed to have been made on the original date of the notice, but the delays provided by the fiscal laws in respect of the date of a notice of assessment or of the mailing of such a notice begin to run from the date of the service contemplated in the second paragraph.
1972, c. 22, s. 87 (part); 1978, c. 25, s. 20; 1991, c. 67, s. 599.
87. For the purposes of a fiscal law, the date of mailing of a notice of assessment or the date of mailing of a notice attesting that no duty is payable is deemed, in the absence of any proof to the contrary, to be the date indicated in such notice, unless it is set aside by the Minister or any person acting in his name.
Where, in a judicial proceeding respecting an assessment, the court is satisfied by evidence it considers conclusive that the person concerned has not received the notice of assessment and has thus suffered prejudice which is otherwise irreparable, the court shall order the Minister to serve a certified copy of the notice upon the person concerned.
Such assessment is then deemed to have been made on the original date of the notice appearing in the records of the Department, but the delays provided by the fiscal laws in respect of the date of a notice of assessment or of the mailing of such a notice begin to run from the date of the service contemplated in the second paragraph.
1972, c. 22, s. 87 (part); 1978, c. 25, s. 20.
87. For the purposes of a fiscal law the date of mailing of a notice of assessment or of a notification contemplated in section 1010 of the Taxation Act (chapter I-3), section 46 of the Succession Duties Act (chapter D-16), is deemed, in the absence of any contrary provision, to be the date indicated in any such notice or notification, unless it is set aside by the Minister or any person acting in his name.
1972, c. 22, s. 87 (part).
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