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 93.1.4
Disposition versions

Full text
93.1.4. The Minister shall, with dispatch, consider every application filed with the Minister under section 93.1.3, grant or refuse the application and send the decision to the person.
The application shall be granted if the person demonstrates that it was impossible in fact for that person to act and that the application was filed as soon as circumstances permitted.
The time for filing the notice of objection may not be extended beyond the 30th day after the day of mailing of the Minister’s decision.
1997, c. 85, s. 358; 1997, c. 86, s. 6; I.N. 2016-01-01 (NCCP).
93.1.4. The Minister shall, with dispatch, consider every application filed with the Minister under section 93.1.3, grant or refuse the application and notify the person of the decision.
The application shall be granted if the person demonstrates that it was impossible in fact for that person to act and that the application was filed as soon as circumstances permitted.
The time for notifying the notice of objection may not be extended beyond the thirtieth day after the day of mailing of the Minister’s decision.
1997, c. 85, s. 358; 1997, c. 86, s. 6.
© Gouvernement du Québec