43.1. Where the Minister has re-determined the duties, interest, penalties, deferrable credit on duties and credit on duties for losses pursuant to paragraph 2 of section 43, the operator may object to the assessment and appeal to the Court of Québec in accordance with the provisions of this Act only on the grounds pertaining to the deductions provided for in sections 31.1 and 33.
1985, c. 39, s. 10; 1988, c. 21, s. 66; 1994, c. 47, s. 43.