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A-6.002 - Tax Administration Act

Section 93.1.15.2
Disposition versions

Full text
93.1.15.2. A contestation may be filed under this chapter regarding the determination of the fair market value of a property disposed of by a taxpayer, where the fair market value has been confirmed or redetermined by the Minister of Sustainable Development, Environment and Parks under section 710.2.4 or 752.0.10.4.0.4 of the Taxation Act (chapter I-3).
The contestation must be filed within 90 days after the day on which the Minister of Sustainable Development, Environment and Parks has issued, under section 710.2.5 or 752.0.10.4.0.5 of the Taxation Act, the certificate confirming or redetermining the fair market value of the property.
2003, c. 2, s. 301; 2006, c. 3, s. 35; 2020, c. 12, s. 100.
93.1.15.2. An appeal may be brought before the Court of Québec from the determination of the fair market value of a property disposed of by a taxpayer, where the fair market value has been confirmed or redetermined by the Minister of Sustainable Development, Environment and Parks under section 710.2.4 or 752.0.10.4.0.4 of the Taxation Act (chapter I-3).
The appeal must be brought within 90 days after the day on which the Minister of Sustainable Development, Environment and Parks has issued, under section 710.2.5 or 752.0.10.4.0.5 of the Taxation Act, the certificate confirming or redetermining the fair market value of the property.
2003, c. 2, s. 301; 2006, c. 3, s. 35.
93.1.15.2. An appeal may be brought before the Court of Québec from the determination of the fair market value of a property disposed of by a taxpayer, where the fair market value has been confirmed or redetermined by the Minister of the Environment under section 710.2.4 or 752.0.10.4.0.4 of the Taxation Act (chapter I-3).
The appeal must be brought within 90 days after the day on which the Minister of the Environment has issued, under section 710.2.5 or 752.0.10.4.0.5 of the Taxation Act, the certificate confirming or redetermining the fair market value of the property.
2003, c. 2, s. 301.
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