Not in force
27.23. A monetary administrative penalty is imposed on an enterprise by the notification of a notice of claim.
The notice must state(1) the amount of the claim;
(2) the reasons for it;
(3) the time from which it bears interest;
(4) the right, under section 27.24, to obtain a review of the decision to impose the penalty and the time limit for exercising that right; and
(5) the right to contest the review decision before the Administrative Tribunal of Québec and the time limit for bringing such a proceeding.
The notice must also include information on the procedure for recovery of the amount claimed. The enterprise must also be informed that the facts on which the claim is founded may result in penal proceedings.
Unless otherwise provided, the amount owing bears interest at the rate determined under the first paragraph of section 28 of the Tax Administration Act (chapter A-6.002), from the 31st day after notification of the notice.
2022, c. 182022, c. 18, s. 541.