1065. (1) The revocation shall be by means of the publication of a notice for that purpose given by the Minister in the Gazette officielle du Québec.
(2) The Minister may publish such notice without delay in the case provided for in paragraph a of section 1063; in all other cases, the Minister may publish it upon the expiry of the time limit specified in section 93.1.10.1 or 93.1.15 of the Act respecting the Ministère du Revenu (chapter M-31) for appealing if the decision has not been appealed or after final judgment if it has.