A-6.002 - Tax Administration Act

Section 93.1.2.2 Disposition versions

2023-05-31

93.1.2.2. Where a person has filed a notice of objection in respect of a particular assessment, in accordance with this chapter, and the Minister subsequently makes a reassessment or an additional assessment under a fiscal law regarding the duties, interest, penalties or any other amount specified in the notice of objection, the person may, without filing with the Minister a notice of objection in respect of the reassessment or additional assessment and within 90 days after the date on which the notice of reassessment or additional assessment was sent,

(a)  file a contestation with the Court of Québec; or

(b)  if a contestation has already been filed with the Court of Québec in relation to the particular assessment, vary the contestation to have it refer to the reassessment or additional assessment.

Chapter III.2 applies, with the necessary modifications, to a contestation referred to in the first paragraph, subject to the second paragraph of section 93.1.10 being read as follows:

“A person who has objected to a particular 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 and, where the person is not required to file a notice of objection in respect of a reassessment or additional assessment under the first paragraph of section 93.1.2.2, only in respect of the issues that are referred to in the reassessment or additional assessment but not in the particular assessment.”

2023, c. 10, s. 11.