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A-6.002 - Tax Administration Act

Section 93.9
Disposition versions

Full text
93.9. Upon an application filed before the hearing with a judge of the Court of Québec by one of the parties, a contestation filed in accordance with this chapter may be entered on the roll of the Court of Québec to be continued in accordance with the procedure provided in Chapter III.2.
Notwithstanding section 93.18, every party to the application may be represented by an advocate.
The application is admissible, in regard to the Minister, only to the extent that the contestation could be filed by several persons concerned with the same series of transactions or events or if it bears on questions of fact or of law likely to affect any current or possible assessment, decision, determination or allocation.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 9; 1997, c. 85, s. 361; 2010, c. 31, s. 146; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 110.
93.9. Upon an application filed before the hearing with a judge of the Court of Québec by one of the parties, a summary appeal may be entered on the roll of the Court of Québec to be continued in accordance with the procedure provided in Chapter III.2.
Notwithstanding section 93.18, every party to the application may be represented by an advocate.
The application is admissible, in regard to the Minister, only to the extent that the summary appeal could be brought by several persons concerned with the same series of transactions or events or if it bears on questions of fact or of law likely to affect any current or possible assessment, decision, determination or allocation.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 9; 1997, c. 85, s. 361; 2010, c. 31, s. 146; I.N. 2016-01-01 (NCCP).
93.9. Upon a motion filed before the hearing with a judge of the Court of Québec by one of the parties, a summary appeal may be entered on the roll of the Court of Québec to be continued in accordance with the procedure provided in Chapter III.2.
Notwithstanding section 93.18, every party to the motion may be represented by an advocate.
The motion is admissible, in regard to the Minister, only to the extent that the summary appeal could be brought by several persons concerned with the same series of transactions or events or if it bears on questions of fact or of law likely to affect any current or possible assessment, decision, determination or allocation.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 9; 1997, c. 85, s. 361; 2010, c. 31, s. 146.
93.9. Upon a motion filed before the hearing with a judge of the Court of Québec by one of the parties, a summary appeal may be entered on the roll of the Court of Québec to be continued in accordance with the procedure provided in Chapter III.2.
Notwithstanding section 93.18, every party to the motion may be represented by an advocate.
The motion is admissible, in regard to the Deputy Minister, only to the extent that the summary appeal could be brought by several persons concerned with the same series of transactions or events or if it bears on questions of fact or of law likely to affect any current or possible assessment, decision, determination or allocation.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 9; 1997, c. 85, s. 361.
93.9. Upon a motion filed before the hearing with a judge of the Court of Québec by one of the parties, a summary appeal may be entered on the roll of the Court of Québec to be continued in accordance with the procedure provided in sections 1066 to 1079 of the Taxation Act (chapter I-3).
Notwithstanding section 93.18, every party to the motion may be represented by an advocate.
The motion is admissible, in regard to the Deputy Minister, only to the extent that the summary appeal could be brought by several persons concerned with the same series of transactions or events or if it bears on questions of fact or of law likely to affect any current or possible assessment, decision, determination or allocation.
1983, c. 47, s. 2; 1988, c. 21, s. 66; 1991, c. 7, s. 9.
93.9. Upon a motion filed before the hearing with a judge of the Court of Québec by one of the parties, a summary appeal may be entered on the roll of the Court of Québec to be dealt with in accordance with the procedure governing ordinary actions before that Court.
The motion is admissible, in regard to the Deputy Minister, only to the extent that the summary appeal could be brought by several persons concerned with the same series of transactions or events or if it bears on questions of fact or of law likely to affect any current or possible assessment, decision, determination or allocation.
1983, c. 47, s. 2; 1988, c. 21, s. 66.
93.9. Upon a motion filed before the hearing with a judge of the Provincial Court by one of the parties, a summary appeal may be entered on the roll of the Provincial Court to be dealt with in accordance with the procedure governing ordinary actions before that Court.
The motion is admissible, in regard to the Deputy Minister, only to the extent that the summary appeal could be brought by several persons concerned with the same series of transactions or events or if it bears on questions of fact or of law likely to affect any current or possible assessment, decision, determination or allocation.
1983, c. 47, s. 2.
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