T-0.1 - Act respecting the Québec sales tax

Section 483 Disposition versions

2004-04-22

483. Where a notice of assessment involving the application of section 479 with respect to a transaction has been sent to a person, any person, other than a person to whom such a notice has been sent, is entitled, within 180 days after the day of sending of the notice, to request in writing that the Minister make an assessment applying section 479 with respect to that transaction.

However, where a person making such a request was in fact unable to act or to mandate another person to act on his behalf within the time prescribed and where no more than one year has elapsed after the day of sending of the notice, the person may apply to a judge of the Court of Québec for an extension which shall not exceed 15 days after the date of the judgment granting the extension.

1991, c. 67, s. 483; 1997, c. 3, s. 130; 2004, c. 4, s. 56.

1997-03-20

483. Where a notice of assessment involving the application of section 479 with respect to a transaction has been sent to a person, any person, other than a person to whom such a notice has been sent, is entitled, within 180 days after the day of mailing of the notice, to request in writing that the Minister make an assessment applying section 479 with respect to that transaction.

However, where a person making such a request was in fact unable to act or to mandate another person to act on his behalf within the time prescribed and where no more than one year has elapsed after the day of mailing of the notice, the person may apply to a judge of the Court of Québec for an extension which shall not exceed 15 days after the date of the judgment granting the extension.

1991, c. 67, s. 483; 1997, c. 3, s. 130.

1992-07-01

483. Where a notice of assessment involving the application of section 479 with respect to a transaction has been sent to a person, any person, other than a person to whom such a notice has been sent, is entitled, within 180 days after the day of mailing of the notice, to request in writing that the Minister make an assessment applying section 479 with respect to that transaction.

However, where a person making such a request was physically unable to act or to mandate another person to act on his behalf within the time prescribed and where no more than one year has elapsed after the day of mailing of the notice, the person may apply to a judge of the Court of Québec for an extension which shall not exceed 15 days after the date of the judgment granting the extension.

1991, c. 67, s. 483.