A-6.002 - Tax Administration Act

Section 93.18 Disposition versions

2021-01-01

93.18. Despite section 34 of the Charter of human rights and freedoms (chapter C-12), an individual may not be represented or assisted by an advocate, a person other than an individual may be represented only by an officer or an employee exclusively employed by it who is not an advocate, and the Agency may be represented only by an employee, or a person authorized by the Minister, who is not an advocate.

An individual must self-represent. However, if unable to do so, the individual may give his spouse, a relative, a person connected to him by marriage or civil union or a friend a non-remunerated mandate to represent him. The mandate must be recorded in a document identifying the mandatary and stating the reasons why the individual is unable to self-represent, and be signed by the individual. If the individual cannot self-represent or give his spouse, a relative, a person connected to him by marriage or civil union or a friend a mandate to represent him, the contestation is ex officio entered on the roll of the Court of Québec to be continued in accordance with the procedure provided for in Chapter III.2.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 11; 1997, c. 85, s. 361; 2010, c. 31, s. 144; 2020, c. 5, s. 30; 2020, c. 12, s. 149.

2011-04-01

93.18. Notwithstanding section 34 of the Charter of human rights and freedoms (chapter C‐12), an individual may neither be represented nor be assisted by a third person and the Agency may be represented only by an employee who is not an advocate.

If the individual cannot act personally, the summary appeal is ex officio entered on the roll of the Court of Québec to be continued in accordance with the procedure provided in Chapter III.2.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 11; 1997, c. 85, s. 361; 2010, c. 31, s. 144.

1997-12-19

93.18. Notwithstanding section 34 of the Charter of human rights and freedoms (chapter C‐12), an individual may neither be represented nor be assisted by a third person and the Deputy Minister may be represented only by a public servant who is not an advocate.

If the individual cannot act personally, the summary appeal is ex officio entered on the roll of the Court of Québec to be continued in accordance with the procedure provided in Chapter III.2.

1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 11; 1997, c. 85, s. 361.

1991-05-21

93.18. Notwithstanding section 34 of the Charter of human rights and freedoms (chapter C-12), an individual may neither be represented nor be assisted by a third person and the Deputy Minister may be represented only by a public servant who is not an advocate.

If the individual cannot act personally, the summary appeal is ex officio entered on the roll of the Court of Québec to 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. 11.

1988-08-31

93.18. Notwithstanding section 34 of the Charter of human rights and freedoms (chapter C-12), an individual may neither be represented nor be assisted by a third person and the Deputy Minister may be represented only by a public servant who is not an advocate.

If the individual cannot act personally, the summary appeal is ex officio entered on the roll of the Court of Québec to be dealt with in accordance with the procedure governing ordinary actions before the Court.

1983, c. 47, s. 2; 1988, c. 21, s. 66.

1984-09-30

93.18. Notwithstanding section 34 of the Charter of human rights and freedoms (chapter C-12), an individual may neither be represented nor be assisted by a third person and the Deputy Minister may be represented only by a public servant who is not an advocate.

If the individual cannot act personally, the summary appeal is ex officio entered on the roll of the Provincial Court to be dealt with in accordance with the procedure governing ordinary actions before the Court.

1983, c. 47, s. 2.