132. An application for review may not be refused on the ground that it was made after the deadline if the applicant establishes that it was impossible to act sooner.
If the application is refused on that ground, the decision may be contested before the Administrative Tribunal of Québec within 15 days after the date on which the applicant is advised of the decision. If the Tribunal quashes the decision, the file shall be returned to the person or persons who made the decision.