Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

A-6.002 - Tax Administration Act

Section 93.1.10
Disposition versions

Full text
93.1.10. Where a person has filed a notice of objection under section 93.1.1, the person may file a contestation with the Court of Québec sitting for the district in which the person resides or for the district of Québec or of Montréal, according to the district in which the assessment would be appealable under article 40 of the Code of Civil Procedure (chapter C-25.01) if it were an appeal to the Court of Appeal, to have the assessment vacated or varied after either
(a)  the Minister has confirmed the assessment or reassessed; or
(b)  90 days have elapsed in the case of an objection referred to in section 12.0.3, or 180 days have elapsed in the other cases, following the sending of the notice of objection and no decision has been sent by the Minister by mail.
A person who has objected to an assessment referred to in the second paragraph of section 93.1.2 or in the first paragraph of section 93.1.2.1 may file a contestation only in respect of the issues specified in the notice of objection.
1997, c. 85, s. 358; 2000, c. 36, s. 10; 2012, c. 28, s. 16; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 94.
93.1.10. Where a person has filed a notice of objection under section 93.1.1, the person may appeal to the Court of Québec sitting for the district in which the person resides or for the district of Québec or of Montréal, according to the district in which the assessment would be appealable under article 40 of the Code of Civil Procedure (chapter C-25.01) if it were an appeal to the Court of Appeal, to have the assessment vacated or varied after either
(a)  the Minister has confirmed the assessment or reassessed; or
(b)  90 days have elapsed in the case of an objection referred to in section 12.0.3, or 180 days have elapsed in the other cases, following the sending of the notice of objection and no decision has been sent by the Minister by mail.
A person who has objected to an assessment referred to in the second paragraph of section 93.1.2 or in the first paragraph of section 93.1.2.1 may appeal only in respect of the issues specified in the notice of objection.
1997, c. 85, s. 358; 2000, c. 36, s. 10; 2012, c. 28, s. 16; I.N. 2016-01-01 (NCCP).
93.1.10. Where a person has notified a notice of objection under section 93.1.1, the person may appeal to the Court of Québec sitting for the district in which the person resides or for the district of Québec or of Montréal, according to the district in which the assessment would be appealable under article 30 of the Code of Civil Procedure (chapter C-25) if it were an appeal to the Court of Appeal, to have the assessment vacated or varied after either
(a)  the Minister has confirmed the assessment or reassessed; or
(b)  90 days have elapsed in the case of an objection referred to in section 12.0.3, or 180 days have elapsed in the other cases, following notification of the notice of objection and no decision has been sent by the Minister by mail.
A person who has objected to an assessment referred to in the second paragraph of section 93.1.2 or in the first paragraph of section 93.1.2.1 may appeal only in respect of the issues specified in the notice of objection.
1997, c. 85, s. 358; 2000, c. 36, s. 10; 2012, c. 28, s. 16.
93.1.10. Where a person has notified a notice of objection under section 93.1.1, the person may appeal to the Court of Québec sitting for the district in which the person resides or for the district of Québec or of Montréal, according to the district in which the assessment would be appealable under article 30 of the Code of Civil Procedure (chapter C‐25) if it were an appeal to the Court of Appeal, to have the assessment vacated or varied after either
(a)  the Minister has confirmed the assessment or reassessed; or
(b)  90 days have elapsed in the case of an objection referred to in section 12.0.3, or 180 days have elapsed in the other cases, following notification of the notice of objection and no decision has been sent by the Minister by mail.
A person who has objected to an assessment referred to in the second paragraph of section 93.1.2 may appeal only in respect of the issues specified in the notice of objection.
1997, c. 85, s. 358; 2000, c. 36, s. 10.
93.1.10. Where a person has notified a notice of objection under section 93.1.1, the person may appeal to the Court of Québec sitting for the district in which the person resides or for the district of Québec or of Montréal, according to the district in which the assessment would be appealable under article 30 of the Code of Civil Procedure (chapter C‐25) if it were an appeal to the Court of Appeal, to have the assessment vacated or varied after either
(a)  the Minister has confirmed the assessment or reassessed; or
(b)  180 days have elapsed after notification of the notice of objection and the Minister has not sent a decision by mail.
A person who has objected to an assessment referred to in the second paragraph of section 93.1.2 may appeal only in respect of the issues specified in the notice of objection.
1997, c. 85, s. 358.
© Gouvernement du Québec