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A-6.002 - Tax Administration Act

Section 93.1.1
Disposition versions

Full text
93.1.1. A person may object to an assessment under a fiscal law by filing with the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a written notice of objection setting out the reasons for the objection and all relevant facts.
In the case of a premium relating to the eligible wages of a person to whom section 51 of the Act respecting parental insurance (chapter A-29.011) applies, to the business income of a self-employed worker or to the eligible remuneration of a family-type resource or intermediate resource, issued under Chapter IV of that Act, an assessment under sections 210.1 to 210.19 or 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment under the Taxation Act (chapter I-3), an assessment issued pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to self-employed earnings or earnings as a family-type resource or an intermediate resource under the Act respecting the Québec Pension Plan (chapter R-9), an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1), as it read before being repealed, or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an individual or a succession that is a graduated rate estate, within the meaning assigned to that expression by section 1 of the Taxation Act, may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37; 2005, c. 14, s. 55; 2005, c. 38, s. 336; 2010, c. 20, s. 74; 2010, c. 7, s. 222; 2009, c. 24, s. 94; 2012, c. 8, s. 5; 2015, c. 36, s. 6; I.N. 2016-01-01 (NCCP); 2017, c. 1, s. 13; 2021, c. 14, s. 8.
93.1.1. A person may object to an assessment under a fiscal law by filing with the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a written notice of objection setting out the reasons for the objection and all relevant facts.
In the case of a premium relating to the eligible wages of a person to whom section 51 of the Act respecting parental insurance (chapter A-29.011) applies, to the business income of a self-employed worker or to the eligible remuneration of a family-type resource or intermediate resource, issued under Chapter IV of that Act, an assessment under sections 210.1 to 210.19 or 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment under the Taxation Act (chapter I-3), an assessment issued pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to self-employed earnings or earnings as a family-type resource or an intermediate resource under the Act respecting the Québec Pension Plan (chapter R-9), an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1), or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an individual or a succession that is a graduated rate estate, within the meaning assigned to that expression by section 1 of the Taxation Act, may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37; 2005, c. 14, s. 55; 2005, c. 38, s. 336; 2010, c. 20, s. 74; 2010, c. 7, s. 222; 2009, c. 24, s. 94; 2012, c. 8, s. 5; 2015, c. 36, s. 6; I.N. 2016-01-01 (NCCP); 2017, c. 1, s. 13.
93.1.1. A person may object to an assessment under a fiscal law by filing with the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a written notice of objection setting out the reasons for the objection and all relevant facts.
In the case of a premium relating to the eligible wages of a person to whom section 51 of the Act respecting parental insurance (chapter A-29.011) applies, to the business income of a self-employed worker or to the eligible remuneration of a family-type resource or intermediate resource, issued under Chapter IV of that Act, an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment under the Taxation Act (chapter I-3), an assessment issued pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to self-employed earnings or earnings as a family-type resource or an intermediate resource under the Act respecting the Québec Pension Plan (chapter R-9), an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1), or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37; 2005, c. 14, s. 55; 2005, c. 38, s. 336; 2010, c. 20, s. 74; 2010, c. 7, s. 222; 2009, c. 24, s. 94; 2012, c. 8, s. 5; 2015, c. 36, s. 6; I.N. 2016-01-01 (NCCP).
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of a premium relating to the eligible wages of a person to whom section 51 of the Act respecting parental insurance (chapter A-29.011) applies, to the business income of a self-employed worker or to the eligible remuneration of a family-type resource or intermediate resource, issued under Chapter IV of that Act, an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment under the Taxation Act (chapter I-3), an assessment issued pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to self-employed earnings or earnings as a family-type resource or an intermediate resource under the Act respecting the Québec Pension Plan (chapter R-9), an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1), or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37; 2005, c. 14, s. 55; 2005, c. 38, s. 336; 2010, c. 20, s. 74; 2010, c. 7, s. 222; 2009, c. 24, s. 94; 2012, c. 8, s. 5; 2015, c. 36, s. 6.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of a premium relating to the eligible wages of a person to whom section 51 of the Act respecting parental insurance (chapter A-29.011) applies, to the business income of a self-employed worker or to the eligible remuneration of a family-type resource or intermediate resource, issued under Chapter IV of that Act, an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment under the Taxation Act (chapter I-3), an assessment issued pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to self-employed earnings or earnings as a family-type resource or an intermediate resource under the Act respecting the Québec Pension Plan (chapter R-9) or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37; 2005, c. 14, s. 55; 2005, c. 38, s. 336; 2010, c. 20, s. 74; 2010, c. 7, s. 222; 2009, c. 24, s. 94; 2012, c. 8, s. 5.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of a premium relating to the qualified wages of a person to whom section 51 of the Act respecting parental insurance (chapter A-29.011) applies, to the business income of a self-employed worker or to the net remuneration of a family-type resource or intermediate resource, issued under Chapter IV of that Act, an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment under the Taxation Act (chapter I-3), an assessment issued pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to self-employed earnings or earnings as a family-type resource or an intermediate resource under the Act respecting the Québec Pension Plan (chapter R-9) or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37; 2005, c. 14, s. 55; 2005, c. 38, s. 336; 2010, c. 20, s. 74; 2010, c. 7, s. 222; 2009, c. 24, s. 94.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of a premium relating to the qualified wages of a person to whom section 51 of the Act respecting parental insurance (chapter A‐29.011) applies, or to the business income of a self-employed worker, issued under Chapter IV of that Act, an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1), an assessment under the Taxation Act (chapter I‐3), an assessment issued pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P‐44.1), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5), an assessment relating to self-employed earnings under the Act respecting the Québec Pension Plan (chapter R‐9) or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37; 2005, c. 14, s. 55; 2005, c. 38, s. 336; 2010, c. 20, s. 74; 2010, c. 7, s. 222.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of a premium relating to the qualified wages of a person to whom section 51 of the Act respecting parental insurance (chapter A‐29.011) applies, or to the business income of a self-employed worker, issued under Chapter IV of that Act, an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1), an assessment under the Taxation Act (chapter I‐3), an assessment issued pursuant to section 57.5 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45), an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5), an assessment relating to self-employed earnings under the Act respecting the Québec Pension Plan (chapter R‐9) or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37; 2005, c. 14, s. 55; 2005, c. 38, s. 336; 2010, c. 20, s. 74.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of a premium relating to the qualified wages of a person to whom section 51 of the Act respecting parental insurance (chapter A‐29.011) applies, or to the business income of a self-employed worker, issued under Chapter IV of that Act, an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1), an assessment under the Taxation Act (chapter I‐3), an assessment issued pursuant to section 57.5 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5), an assessment relating to self-employed earnings under the Act respecting the Québec Pension Plan (chapter R‐9) or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37; 2005, c. 14, s. 55; 2005, c. 38, s. 336.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of sending of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment under the Taxation Act (chapter I-3), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment relating to self-employed earnings under the Act respecting the Québec Pension Plan (chapter R-9) or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18; 2004, c. 4, s. 37.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of mailing of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of an assessment under sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1), an assessment under the Taxation Act (chapter I‐3), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5), an assessment relating to self-employed earnings under the Act respecting the Québec Pension Plan (chapter R‐9) or an assessment under sections 358 to 360 of the Act respecting the Québec sales tax (chapter T‐0.1), an individual or a testamentary trust may also object to an assessment for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53; 2001, c. 52, s. 18.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of mailing of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of an assessment under the Taxation Act (chapter I‐3) or a contribution relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5), or in the case of taxation relating to self-employed earnings under the Act respecting the Québec Pension Plan (chapter R‐9), an individual or a testamentary trust may also object to an assessment or contribution for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280; 1999, c. 89, s. 53.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of mailing of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of an assessment under the Taxation Act (chapter I‐3) or a contribution relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance-maladie du Québec (chapter R‐5), or in the case of taxation relating to self-employed earnings under the Act respecting the Québec Pension Plan (chapter R‐9), an individual or a testamentary trust may also object to an assessment or contribution for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358; 1999, c. 83, s. 280.
93.1.1. A person may object to an assessment under a fiscal law by notifying to the Minister, on or before the day that is 90 days after the day of mailing of the notice of assessment, a notice of objection setting out the reasons for the objection and all relevant facts.
In the case of an assessment under the Taxation Act (chapter I‐3) or a contribution relating to an amount payable under section 34.1.1 of the Act respecting the Régie de l’assurance-maladie du Québec (chapter R‐5), or in the case of taxation relating to self-employed earnings under the Act respecting the Québec Pension Plan (chapter R‐9), an individual or a testamentary trust may also object to an assessment or contribution for a taxation year within one year after the individual’s filing-due date, within the meaning of section 1 of the Taxation Act, for that year.
1997, c. 85, s. 358.
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