93.15. If the court or a judge of the Court of Québec finds that the individual could not avail himself of this chapter, it or he shall order that the record be entered on the roll of the Court of Québec so that it may be continued in accordance with the procedure provided in sections 1066 to 1079 of the Taxation Act (chapter I-3).
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 10.