In force: 2025-01-05
276.6. A monetary administrative penalty is imposed on the person responsible for a failure to comply by the notification of a notice of claim.
The notice must state(a) the amount claimed and the due date for payment;
(b) the reasons for it;
(c) the time from which it bears interest; and
(d) the right to contest the imposition of the penalty before the Administrative Tribunal of Québec and the time limit for bringing such a proceeding.
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.
2023, c. 212023, c. 21, s. 181.