142. In the case of a proceeding for the determination of a benefit under the Parental Wage Assistance Program, the Administrative Tribunal of Québec must suspend the hearing where, on the motion of the Minister of Revenue or of the person who brought the proceeding, it is established that the person or the person’s spouse or dependent child has served an opposition or filed an appeal in respect of an assessment under the Taxation Act (chapter I‐3) for the year to which the proceeding pertains and that such opposition or appeal may cause the amounts referred to in section 141 to vary. A suspension under the first paragraph shall continue until a final decision upholding the assessment is made or, as the case may be, until the Minister of Revenue, following a final decision cancelling or varying the assessment, re-determines the benefit of the person who brought the proceeding referred to in the first paragraph.