R-20.1 - Act respecting property tax refund

Section 23 Disposition versions

2004-04-22

23. A person who objects to the decision rendered by the Minister on his application for a property tax refund may, within 90 days from the day of sending of the notice provided for in section 18 or within one year following the expiration of the period allowed for filing the fiscal return that the person is required to file under section 1000 of the Taxation Act (chapter I‐3), or would be required to file if tax were payable by him under Part I of the said Act, in respect of the year for which a property tax refund is applied for, notify to the Minister a notice of objection, setting out the reasons for the objection and all the relevant facts.

1979, c. 12, s. 23; 1992, c. 31, s. 20; 1993, c. 64, s. 236; 1995, c. 1, s. 231; 1995, c. 36, s. 22; 1999, c. 40, s. 258; 2004, c. 4, s. 50.

1999-10-22

23. A person who objects to the decision rendered by the Minister on his application for a property tax refund may, within 90 days from the day of mailing of the notice provided for in section 18 or within one year following the expiration of the period allowed for filing the fiscal return that the person is required to file under section 1000 of the Taxation Act (chapter I-3), or would be required to file if tax were payable by him under Part I of the said Act, in respect of the year for which a property tax refund is applied for, notify to the Minister a notice of objection, setting out the reasons for the objection and all the relevant facts.

1979, c. 12, s. 23; 1992, c. 31, s. 20; 1993, c. 64, s. 236; 1995, c. 1, s. 231; 1995, c. 36, s. 22; 1999, c. 40, s. 258.

1995-06-22

23. A person who objects to the decision rendered by the Minister on his application for a real estate tax refund may, within 90 days from the day of mailing of the notice provided for in section 18 or within one year following the expiration of the period allowed for filing the fiscal return that the person is required to file under section 1000 of the Taxation Act (chapter I-3), or would be required to file if tax were payable by him under Part I of the said Act, in respect of the year for which a real estate tax refund is applied for, notify to the Minister a notice of objection, setting out the reasons for the objection and all the relevant facts.

1979, c. 12, s. 23; 1992, c. 31, s. 20; 1993, c. 64, s. 236; 1995, c. 1, s. 231; 1995, c. 36, s. 22.

1995-01-30

23. A person who objects to the decision rendered by the Minister on his application for a real estate tax refund may, within 90 days from the day of mailing of the notice provided for in section 18 or within one year following the expiration of the period allowed for filing the fiscal return that the person is required to file under section 1000 of the Taxation Act (chapter I-3), or would be required to file if tax were payable by him under Part I of the said Act, in respect of the year for which a real estate tax refund is applied for, serve on the Minister a notice of objection in duplicate and in prescribed form, setting out the reasons for the objection and all the relevant facts.

The Minister may accept a notice of objection even if such notice was not served on him in duplicate or in the form he prescribed.

1979, c. 12, s. 23; 1992, c. 31, s. 20; 1993, c. 64, s. 236; 1995, c. 1, s. 231.

1993-12-17

23. A person who objects to the decision rendered by the Minister on his application for a real estate tax refund may, within 90 days from the day of mailing of the notice provided for in section 18 or within one year following the expiration of the period allowed for filing the fiscal return under section 1000 of the Taxation Act (chapter I-3) that the person is required to file, or would be required to file if tax were payable by him under Part I of the said Act, in respect of the year for which a real estate tax refund is applied for, serve on the Minister a notice of objection in duplicate and in prescribed form, setting out the reasons for the objection and all the relevant facts, together with the amount of $20 which shall be refunded to him if his objection or appeal is totally or partially successful.

The Minister may accept a notice of objection even if such notice was not served on him in duplicate or in the form he prescribed.

1979, c. 12, s. 23; 1992, c. 31, s. 20; 1993, c. 64, s. 236.

1992-06-23

23. A person who objects to the decision rendered by the Minister on his application for a real estate tax refund may, within 90 days from the day of mailing of the notice provided for in section 18 or within one year following the expiration of the period fixed in subparagraph a of the first paragraph of section 15, serve on the Minister a notice of objection in duplicate in prescribed form, setting out the reasons for the objection and all the relevant facts, together with the amount of $20 which shall be refunded to him if his objection or appeal is totally or partially successful.

The Minister may accept a notice of objection even if such notice was not served on him in duplicate or in the form he prescribed.

1979, c. 12, s. 23; 1992, c. 31, s. 20.

1979-06-22

23. A person who objects to the decision rendered by the Minister on his application for a real estate tax refund may, within 90 days from the day of mailing of the notice provided for in section 18, serve on the Minister a notice of objection in duplicate in the form prescribed by the latter, setting out the reasons for the objection and all the relevant facts.

The Minister may accept a notice of objection even if such notice was not served on him in duplicate or in the form he prescribed.

1979, c. 12, s. 23.