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 93.1.8
Disposition versions

Full text
93.1.8. Despite section 93.1.1, no person may file with the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 280.1, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 752.0.10.4.1, 752.0.10.15, 776.1.35 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1012.4, 1044.8, 1056.8, 1079.8.15, 1079.8.15.1, 1079.13.2, 1079.15.1 to 1079.16, 1082.0.4 and 1082.0.5 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may file a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination was issued, an earlier assessment or determination was the subject of an objection, contestation or appeal, respectively or where the person’s time for filing a notice of objection or a contestation or making an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338; 2009, c. 5, s. 579; 2010, c. 25, s. 236; 2011, c. 6, s. 9; 2015, c. 21, s. 20; I.N. 2016-01-01 (NCCP); 2017, c. 1, s. 14; 2020, c. 12, s. 92; 2021, c. 36, s. 14; 2022, c. 23, s. 5.
93.1.8. Despite section 93.1.1, no person may file with the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 752.0.10.4.1, 752.0.10.15, 776.1.35 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1012.4, 1044.8, 1056.8, 1079.8.15, 1079.8.15.1, 1079.13.2, 1079.15.1 to 1079.16, 1082.0.4 and 1082.0.5 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may file a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination was issued, an earlier assessment or determination was the subject of an objection, contestation or appeal, respectively or where the person’s time for filing a notice of objection or a contestation or making an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338; 2009, c. 5, s. 579; 2010, c. 25, s. 236; 2011, c. 6, s. 9; 2015, c. 21, s. 20; I.N. 2016-01-01 (NCCP); 2017, c. 1, s. 14; 2020, c. 12, s. 92; 2021, c. 36, s. 14.
93.1.8. Despite section 93.1.1, no person may file with the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 752.0.10.4.1, 752.0.10.15, 776.1.35 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1012.4, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may file a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination was issued, an earlier assessment or determination was the subject of an objection, contestation or appeal, respectively or where the person’s time for filing a notice of objection or a contestation or bringing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338; 2009, c. 5, s. 579; 2010, c. 25, s. 236; 2011, c. 6, s. 9; 2015, c. 21, s. 20; I.N. 2016-01-01 (NCCP); 2017, c. 1, s. 14; 2020, c. 12, s. 92.
93.1.8. Despite section 93.1.1, no person may file with the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 752.0.10.4.1, 752.0.10.15, 776.1.35 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1012.4, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may file a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for filing a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338; 2009, c. 5, s. 579; 2010, c. 25, s. 236; 2011, c. 6, s. 9; 2015, c. 21, s. 20; I.N. 2016-01-01 (NCCP); 2017, c. 1, s. 14.
93.1.8. Despite section 93.1.1, no person may file with the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 737.18.4, 752.0.10.4.1, 752.0.10.15 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may file a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for filing a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338; 2009, c. 5, s. 579; 2010, c. 25, s. 236; 2011, c. 6, s. 9; 2015, c. 21, s. 20; I.N. 2016-01-01 (NCCP).
93.1.8. Despite section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 737.18.4, 752.0.10.4.1, 752.0.10.15 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338; 2009, c. 5, s. 579; 2010, c. 25, s. 236; 2011, c. 6, s. 9; 2015, c. 21, s. 20.
93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338; 2009, c. 5, s. 579; 2010, c. 25, s. 236; 2011, c. 6, s. 9.
93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338; 2009, c. 5, s. 579; 2010, c. 25, s. 236.
93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338; 2009, c. 5, s. 579.
93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 421.8, 442, 444, 450, 455.0.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I‐3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319; 2005, c. 38, s. 338.
93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 421.8, 442, 444, 450, 455.0.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213; 2005, c. 1, s. 319.
93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 421.8, 578.7, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264; 2004, c. 8, s. 213.
93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I‐3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299; 2001, c. 53, s. 264.
93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299.
93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
However, the first paragraph does not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281.
93.1.8. Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.1, 1010.0.2, 1012, 1056.8 and 1079.16 of the Taxation Act (chapter I‐3), except in respect of amounts to which those provisions apply.
However, the first paragraph does not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7.
© Gouvernement du Québec