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A-6.002 - Tax Administration Act
Section 93.12
Disposition versions
93.12. Where the time to file a contestation in accordance with this chapter has expired and not more than one year has elapsed since the first day on which such a contestation could have been filed, a person may apply to a judge of the Court of Québec for an extension; the time to bring an appeal may not be extended beyond the 15th day following the date of the judgment granting such extension.
The application shall be granted if the person demonstrates that it was in fact impossible for him or it to act and that the application was filed as soon as circumstances permitted.
93.12. Where the time to bring a summary appeal has expired and not more than one year has elapsed after the first day on which such an appeal could have been brought, an individual may apply to a judge of the Court of Québec for an extension; the time to bring an appeal may not be extended beyond the 15th day following the date of the judgment granting such extension.
The application shall be granted if the individual demonstrates that it was in fact impossible for him to act and that the application was filed as soon as circumstances permitted.
93.12. Where an individual was physically unable to act or to give a mandate to act in his name within the time limit to bring a summary appeal and not more than one year has passed from the first day on which such an appeal could have been brought, he may apply to a judge of the Court of Québec to extend the time limit, for a period not to go beyond the fifteenth day following the date of the judgment granting the extension.
93.12. Where an individual was physically unable to act or to give a mandate to act in his name within the time limit to bring a summary appeal and not more than one year has passed from the first day on which such an appeal could have been brought, he may apply to a judge of the Provincial Court to extend the time limit, for a period not to go beyond the fifteenth day following the date of the judgment granting the extension.
