In force: 2020-12-30
106. A monetary administrative penalty is imposed by a person designated by the Minister by the notification of a notice of claim to the person concerned.
The person concerned must have already been informed of the failure of which the person is accused by a notice of non-compliance mentioning that the failure may give rise to a monetary administrative penalty and penal proceedings. If circumstances permit, the notice may offer the person the opportunity to remedy the failure, and specify the time limit and the person to whom the person must report.
The notice of claim of a monetary administrative penalty must specify(1) the failure to comply;
(2) the amount of the monetary administrative penalty to be paid, the payment terms and the time limit for paying, which cannot be less than 30 days after notification of the notice;
(3) the right of the person concerned to apply for a review of a decision imposing a monetary administrative penalty within 30 days after notification of the decision; and
(4) the person’s right to contest, before the Administrative Tribunal of Québec, a review decision confirming the imposition of a monetary administrative penalty.
Unless a longer time limit was provided in the notice, the amount owing bears interest at the rate determined under the first paragraph of section 28 of the Tax Administration Act (chapter A-6.002) from the 31st day after notification of the notice. The notice of contravention must also include information on the procedure for recovery of the amount claimed, including information relating to the issuance of the recovery certificate provided for in section 111.
Prescription is interrupted as of the date of notification of the notice.
2020, c. 262020, c. 26, s. 106.