61. Any person presumed to pay remuneration under section 14, any debtor who receives a copy of a deduction notice pursuant to section 28 or any person to whom a demand for payment under section 46 is transmitted may oppose the deduction notice or demand for payment by sending to the Minister by registered mail, within 20 days after receipt of the notice or demand, a notice of contestation setting out the reasons for the contestation and all relevant facts.
1995, c. 18, s. 61; 2001, c. 55, s. 14; I.N. 2016-01-01 (NCCP).