A-6.002 - Tax Administration Act

Section 93.1.2.1 Disposition versions

2013-01-01

93.1.2.1. A financial institution within the meaning of section 1 of the Act respecting the Québec sales tax (chapter T-0.1) that is not referred to in the second paragraph of section 93.1.2 and that objects to an assessment relating in any way to the application of any of sections 42.0.10 to 42.0.24 of that Act shall specify in the notice of objection the issues in dispute, the amount in dispute for each issue and the grounds for objection, and shall provide all the relevant facts.

However, where the notice of objection does not include the information required, the Minister may accept the objection if the financial institution provides the Minister with the information in writing within 60 days of the Minister’s request.

2012, c. 28, s. 15.