A-6.002 - Tax Administration Act

Section 93.2 Disposition versions

2021-12-10

93.2. A person may file a contestation with the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the contestation is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $55,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $55,000, or

ii.  a reduction in the tax computed under Book V not exceeding $15,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $15,000;

(b.1)  an assessment relating to duties owed by a person under the Mining Tax Act (chapter I-0.4), not exceeding $15,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $5,500;

(d)  exclusively the determination of interest or penalties not exceeding $5,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1) in respect of a year preceding the year 2011;

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $15,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings or earnings as a family-type resource or an intermediate resource;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A-29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $15,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance, the business income of a self-employed worker or the eligible remuneration of a family-type resource or intermediate resource, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $15,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), not exceeding $15,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $15,000;

(l)  an assessment pursuant to sections 210.1 to 210.19 or 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(m.1)  an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1), as it read before being repealed;

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 or 84 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(p)  an assessment pursuant to section 288 of the Act respecting remunerated passenger transportation by automobile (chapter T-11.2).

However, a person other than an individual may avail itself of the rules of this chapter only if a maximum of 10 persons bound to it by an employment contract were under its direction or control at any time during the 12-month period preceding the time at which it files a contestation.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222; 2009, c. 24, s. 95; 2012, c. 8, s. 11; 2015, c. 8, s. 41; 2015, c. 36, s. 7; 2017, c. 1, s. 16; 2020, c. 5, s. 22; 2020, c. 12, s. 107; 2021, c. 14, s. 9; 2021, c. 15, s. 30; 2021, c. 36, s. 18.

2021-10-01

93.2. A person may file a contestation with the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the contestation is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $55,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $55,000, or

ii.  a reduction in the tax computed under Book V not exceeding $15,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $15,000;

(b.1)  an assessment relating to duties owed by a person under the Mining Tax Act (chapter I-0.4), not exceeding $15,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $5,500;

(d)  exclusively the determination of interest or penalties not exceeding $5,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $15,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings or earnings as a family-type resource or an intermediate resource;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A-29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $15,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance, the business income of a self-employed worker or the eligible remuneration of a family-type resource or intermediate resource, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $15,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), not exceeding $15,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $15,000;

(l)  an assessment pursuant to sections 210.1 to 210.19 or 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(m.1)  an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1), as it read before being repealed;

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 or 84 of the Act respecting the legal publicity of enterprises (chapter P-44.1);

(p)  an assessment pursuant to section 288 of the Act respecting remunerated passenger transportation by automobile (chapter T-11.2).

However, a person other than an individual may avail itself of the rules of this chapter only if a maximum of 10 persons bound to it by an employment contract were under its direction or control at any time during the 12-month period preceding the time at which it brings an appeal.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222; 2009, c. 24, s. 95; 2012, c. 8, s. 11; 2015, c. 8, s. 41; 2015, c. 36, s. 7; 2017, c. 1, s. 16; 2020, c. 5, s. 22; 2020, c. 12, s. 107; 2021, c. 14, s. 9; 2021, c. 15, s. 30.

2021-06-02

93.2. A person may file a contestation with the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the contestation is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $55,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $55,000, or

ii.  a reduction in the tax computed under Book V not exceeding $15,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $15,000;

(b.1)  an assessment relating to duties owed by a person under the Mining Tax Act (chapter I-0.4), not exceeding $15,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $5,500;

(d)  exclusively the determination of interest or penalties not exceeding $5,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $15,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings or earnings as a family-type resource or an intermediate resource;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A-29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $15,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance, the business income of a self-employed worker or the eligible remuneration of a family-type resource or intermediate resource, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $15,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), not exceeding $15,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $15,000;

(l)  an assessment pursuant to sections 210.1 to 210.19 or 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(m.1)  an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1), as it read before being repealed;

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 or 84 of the Act respecting the legal publicity of enterprises (chapter P-44.1).

However, a person other than an individual may avail itself of the rules of this chapter only if a maximum of 10 persons bound to it by an employment contract were under its direction or control at any time during the 12-month period preceding the time at which it brings an appeal.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222; 2009, c. 24, s. 95; 2012, c. 8, s. 11; 2015, c. 8, s. 41; 2015, c. 36, s. 7; 2017, c. 1, s. 16; 2020, c. 5, s. 22; 2020, c. 12, s. 107; 2021, c. 14, s. 9.

2021-01-01

93.2. A person may file a contestation with the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the contestation is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $55,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $55,000, or

ii.  a reduction in the tax computed under Book V not exceeding $15,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $15,000;

(b.1)  an assessment relating to duties owed by a person under the Mining Tax Act (chapter I-0.4), not exceeding $15,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $5,500;

(d)  exclusively the determination of interest or penalties not exceeding $5,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $15,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings or earnings as a family-type resource or an intermediate resource;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A-29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $15,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance, the business income of a self-employed worker or the eligible remuneration of a family-type resource or intermediate resource, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $15,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), not exceeding $15,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $15,000;

(l)  an assessment pursuant to sections 210.1 to 210.19 or 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(m.1)  an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 or 84 of the Act respecting the legal publicity of enterprises (chapter P-44.1).

However, a person other than an individual may avail itself of the rules of this chapter only if a maximum of 10 persons bound to it by an employment contract were under its direction or control at any time during the 12-month period preceding the time at which it brings an appeal.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222; 2009, c. 24, s. 95; 2012, c. 8, s. 11; 2015, c. 8, s. 41; 2015, c. 36, s. 7; 2017, c. 1, s. 16; 2020, c. 5, s. 22; 2020, c. 12, s. 107.

2017-02-08

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $4,000;

(b.1)  an assessment relating to duties owed by a person under the Mining Tax Act (chapter I-0.4), not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings or earnings as a family-type resource or an intermediate resource;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A-29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $4,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance, the business income of a self-employed worker or the eligible remuneration of a family-type resource or intermediate resource, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 210.1 to 210.19 or 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(m.1)  an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222; 2009, c. 24, s. 95; 2012, c. 8, s. 11; 2015, c. 8, s. 41; 2015, c. 36, s. 7; 2017, c. 1, s. 16.

2015-12-04

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $4,000;

(b.1)  an assessment relating to duties owed by a person under the Mining Tax Act (chapter I-0.4), not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings or earnings as a family-type resource or an intermediate resource;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A-29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $4,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance, the business income of a self-employed worker or the eligible remuneration of a family-type resource or intermediate resource, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(m.1)  an assessment relating to an additional contribution payable under section 88.2 of the Educational Childcare Act (chapter S-4.1.1);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222; 2009, c. 24, s. 95; 2012, c. 8, s. 11; 2015, c. 8, s. 41; 2015, c. 36, s. 7.

2015-09-01

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $4,000;

(b.1)  an assessment relating to duties owed by a person under the Mining Tax Act (chapter I-0.4), not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings or earnings as a family-type resource or an intermediate resource;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A-29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $4,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance, the business income of a self-employed worker or the eligible remuneration of a family-type resource or intermediate resource, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222; 2009, c. 24, s. 95; 2012, c. 8, s. 11; 2015, c. 8, s. 41.

2012-05-09

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings or earnings as a family-type resource or an intermediate resource;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A-29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $4,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance, the business income of a self-employed worker or the eligible remuneration of a family-type resource or intermediate resource, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222; 2009, c. 24, s. 95; 2012, c. 8, s. 11.

2012-01-01

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings or earnings as a family-type resource or an intermediate resource;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A-29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $4,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance, the business income of a self-employed worker or the net remuneration of a family-type resource or intermediate resource, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N-1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222; 2009, c. 24, s. 95.

2011-02-14

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A‐29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $4,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance or the business income of a self-employed worker, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 83 of the Act respecting the legal publicity of enterprises (chapter P-44.1).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75; 2010, c. 7, s. 222.

2010-06-12

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I‐3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A‐29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $4,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance or the business income of a self-employed worker, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);

(m)  an assessment relating to an amount payable under section 34.1.1, 37.6 or 37.17 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 57.5 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68; 2010, c. 20, s. 75.

2007-06-08

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I‐3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A‐29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $4,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance or the business income of a self-employed worker, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);

(m)  an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 57.5 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56; 2007, c. 3, s. 68.

2006-01-01

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I‐3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(h.1)  a decision rendered under section 44 of the Act respecting parental insurance (chapter A‐29.011);

(h.2)  an assessment issued for the purposes of Chapter IV of the Act respecting parental insurance, other than an assessment referred to in paragraph h.3, the amount of which does not exceed $4,000;

(h.3)  an assessment relating to the eligible wages of a person referred to in section 51 of the Act respecting parental insurance or the business income of a self-employed worker, issued for the purposes of Chapter IV of that Act;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);

(m)  an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax;

(o)  an assessment pursuant to section 57.5 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P‐45).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513; 2005, c. 13, s. 81; 2005, c. 14, s. 56.

2004-11-03

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I‐3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to foster the development of manpower training (chapter D-7.1), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);

(m)  an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21; 2004, c. 21, s. 513.

2001-12-20

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I‐3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R‐20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to foster the development of manpower training (chapter D-7.1), the amount of which does not exceed $4,000;

(l)  an assessment pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F‐2.1);

(m)  an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R‐5);

(n)  an assessment pursuant to sections 358 to 360 of the Act respecting the Québec sales tax.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51; 2001, c. 52, s. 21.

1999-10-22

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I‐3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a property tax refund under the Act respecting property tax refund (chapter R‐20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1), the amount of which does not exceed $4,000.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51.

1995-06-22

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I‐3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a real estate tax refund under the Act respecting real estate tax refund (chapter R‐20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000;

(k)  an assessment relating to contributions owed by a person under Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1), the amount of which does not exceed $4,000.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14; 1995, c. 43, s. 51.

1994-12-21

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I‐3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T‐0.1), the Tobacco Tax Act (chapter I‐2), the Fuel Tax Act (chapter T‐1), the Licenses Act (chapter L‐3), the Meals and Hotels Tax Act (chapter T‐3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I‐1), the Telecommunications Tax Act (chapter T‐4) or the Broadcast Advertising Tax Act (chapter T‐2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a real estate tax refund under the Act respecting real estate tax refund (chapter R‐20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R‐9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000;

(j)  an assessment relating to contributions owed by a person under Chapter III.1 of the Act respecting labour standards (chapter N‐1.1), not exceeding $4,000.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601; 1994, c. 46, s. 14.

1992-07-01

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $15,000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15,000, or

ii.  a reduction in the tax computed under Book V not exceeding $4,000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties owed by a person under the Act respecting the Québec sales tax (chapter T-0.1), the Tobacco Tax Act (chapter I-2), the Fuel Tax Act (chapter T-1), the Licenses Act (chapter L-3), the Meals and Hotels Tax Act (chapter T-3) as it read on 31 December 1990, the Retail Sales Tax Act (chapter I-1), the Telecommunications Tax Act (chapter T-4) or the Broadcast Advertising Tax Act (chapter T-2) as these Acts read on 30 June 1992, not exceeding $4,000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1,500;

(d)  exclusively the determination of interest or penalties not exceeding $1,500;

(e)  the determination of a real estate tax refund under the Act respecting real estate tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4,000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings;

(i)  the determination of a refund under an Act mentioned in paragraph b not arising from an application for a refund of an amount exceeding $4,000.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5; 1991, c. 67, s. 601.

1991-10-25

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $15 000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15 000, or

ii.  a reduction in the tax computed under Book V not exceeding $4 000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties under any Act referred to in the second paragraph of section 95, not exceeding $4 000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1 500;

(d)  exclusively the determination of interest or penalties not exceeding $1 500;

(e)  the determination of a real estate tax refund under the Act respecting real estate tax refund (chapter R-20.1);

(f)  a decision rendered by the Minister under section 65 of the Act respecting the Québec Pension Plan (chapter R-9);

(g)  an assessment under section 66 of the Act respecting the Québec Pension Plan relating to duties not exceeding $4 000;

(h)  an assessment under the Act respecting the Québec Pension Plan relating to self-employed earnings.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7; 1991, c. 13, s. 5.

1991-05-21

93.2. An individual may bring a summary appeal before the Small Claims Division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $15 000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $15 000, or

ii.  a reduction in the tax computed under Book V not exceeding $4 000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties under any Act referred to in the second paragraph of section 95, not exceeding $4 000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1 500;

(d)  exclusively the determination of interest or penalties not exceeding $1 500;

(e)  the determination of a real estate tax refund under the Act respecting real estate tax refund (chapter R-20.1).

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66; 1991, c. 7, s. 7.

1988-08-31

93.2. An individual may bring a summary appeal before the small claims division of the Court of Québec instead of instituting any other action before the Court of Québec, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $10 000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $10 000, or

ii.  a reduction in the tax computed under Book V not exceeding $3 000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties under any Act referred to in the second paragraph of section 95, not exceeding $3 000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1 000;

(d)  exclusively the determination of interest or penalties not exceeding $1 000.

1983, c. 47, s. 2; 1987, c. 81, s. 1; 1988, c. 21, s. 66.

1987-12-17

93.2. An individual may bring a summary appeal before the small claims division of the Provincial Court instead of instituting any other action before the Provincial Court, where the subject of the summary appeal is

(a)  in the case of the application, for a taxation year, of Part I of the Taxation Act (chapter I-3),

i.  a reduction in computing the income or taxable income not exceeding $10 000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $10 000, or

ii.  a reduction in the tax computed under Book V not exceeding $3 000 and not arising from a loss described in subparagraph i;

(b)  an assessment relating to duties under any Act referred to in the second paragraph of section 95, not exceeding $3 000;

(c)  an allocation under the first paragraph of section 31 not exceeding $1 000;

(d)  exclusively the determination of interest or penalties not exceeding $1 000.

1983, c. 47, s. 2; 1987, c. 81, s. 1.

1984-09-30

93.2. An individual may bring a summary appeal before the Small Claims Division of the Provincial Court sitting in the chief place of the district in which he resides or the district of Montréal or Québec, instead of instituting any other action before the Provincial Court, where the object of the summary appeal is

(a)  for a taxation year, in the case of the application of Part I of the Taxation Act (chapter I-3).

i.  a reduction in computing the income or taxable income not exceeding $5 000 and not arising from a loss incurred during the year or in any other taxation year, the amount of which exceeds $5 000, or

ii.  a reduction in the tax computed under Book V not exceeding $1 650 and not arising from a loss described in subparagraph i;

(b)  an allocation under the first paragraph of section 31 not exceeding $1 000;

(c)  exclusively the determination of interest or penalties not exceeding $1 000.

1983, c. 47, s. 2.