95. Where the amount of a benefit determined in respect of an adult for a year exceeds the total advance payments received in respect of the benefit, the Minister of Revenue must pay the difference to the adult and send the payment together with a notice stating the amount involved, and section 1052 of the Taxation Act (chapter I‐3), adapted as required, shall apply. Where the total advance payments exceed the amount of the benefit, the adult must, subject to the third paragraph, repay the difference to the Minister of Revenue within 45 days after the date of sending of the Minister’s notice, even where an application for review has been filed or a proceeding has been brought before the Administrative Tribunal of Québec under Chapter IV of Title III.
Chapter III of the Act respecting the Ministère du Revenu (chapter M‐31), adapted as required, applies to such a payment and repayment which, for that purpose, are deemed to be, respectively, a refund due to the adult under a fiscal law and, from the date of sending of the notice referred to in the second paragraph, a debt exigible from the adult under a fiscal law.
1998, c. 36, s. 95; 2004, c. 4, s. 54.