A-6.002 - Tax Administration Act

Full text
93. Despite any provision to the contrary, any person having a remedy against the Minister, the Agency or the State in relation to or as a result of the application or enforcement of a fiscal law shall direct it against the Agency, under the designation Agence du revenu du Québec , except if the remedy is exercised as a result of the application by Retraite Québec of Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3).
Any proceeding to which the Agency is a party shall be notified in accordance with the applicable rules of procedure to the Agency at the Montréal or Québec office of its legal department, by leaving a copy of the proceeding with a person in charge of that office.
The return of service must mention the name of the person with whom the copy of the proceeding was left.
1972, c. 22, s. 93; 1977, c. 5, s. 14; 1982, c. 56, s. 34; 1997, c. 85, s. 357; 1998, c. 16, s. 288; 2004, c. 4, s. 35; 2005, c. 1, s. 318; 2010, c. 31, s. 140; 2015, c. 20, s. 61; I.N. 2016-01-01 (NCCP).
93. Despite any provision to the contrary, any person having a remedy against the Minister, the Agency or the State in relation to or as a result of the application or enforcement of a fiscal law shall direct it against the Agency, under the designation Agence du revenu du Québec , except if the remedy is exercised as a result of the application by the Régie des rentes du Québec of Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3).
Any proceeding to which the Agency is a party shall be served upon the Agency at the Montréal or Québec office of its legal department, by leaving a copy of the proceeding with a person in charge of that office.
The return of service must mention the name of the person with whom the copy of the proceeding was left.
1972, c. 22, s. 93; 1977, c. 5, s. 14; 1982, c. 56, s. 34; 1997, c. 85, s. 357; 1998, c. 16, s. 288; 2004, c. 4, s. 35; 2005, c. 1, s. 318; 2010, c. 31, s. 140.
93. Every person having a recourse against the Government arising out of the application of a fiscal law shall direct it against the Deputy Minister, except where the recourse is exercised as a consequence of the application by the Board of Division II.11.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3).
In addition, any proceeding to which the Deputy Minister is a party shall be served upon the Deputy Minister at the Montréal or Québec office of the legal department of the Ministère du Revenu, by leaving a copy of the proceeding with a person in charge of that office.
The return of service must mention the name of the person with whom the copy of the proceeding was left.
1972, c. 22, s. 93; 1977, c. 5, s. 14; 1982, c. 56, s. 34; 1997, c. 85, s. 357; 1998, c. 16, s. 288; 2004, c. 4, s. 35; 2005, c. 1, s. 318.
93. Every person having a recourse against the Government arising out of the application of a fiscal law shall direct it against the Deputy Minister.
In addition, any proceeding to which the Deputy Minister is a party shall be served upon the Deputy Minister at the Montréal or Québec office of the legal department of the Ministère du Revenu, by leaving a copy of the proceeding with a person in charge of that office.
The return of service must mention the name of the person with whom the copy of the proceeding was left.
1972, c. 22, s. 93; 1977, c. 5, s. 14; 1982, c. 56, s. 34; 1997, c. 85, s. 357; 1998, c. 16, s. 288; 2004, c. 4, s. 35.
93. Every person having a recourse against the Government arising out of the application of a fiscal law shall direct it against the Deputy Minister.
In addition, any proceedings to which the Deputy Minister is a party, with the exception of a motion provided for by section 93.1.10, shall be served upon the Deputy Minister at the Deputy Minister’s Montréal or Québec office or upon any person in charge of that office.
1972, c. 22, s. 93; 1977, c. 5, s. 14; 1982, c. 56, s. 34; 1997, c. 85, s. 357; 1998, c. 16, s. 288.
93. Every person having a recourse against the Government arising out of the application of a fiscal law shall direct it against the Deputy Minister of Revenue.
In addition, any proceedings to which the Deputy Minister of Revenue is a party, with the exception of a motion provided for in section 93.1.10, shall be served upon him at his Montréal or Québec office or on any person in charge of that office.
1972, c. 22, s. 93; 1977, c. 5, s. 14; 1982, c. 56, s. 34; 1997, c. 85, s. 357.
93. Every person having a recourse against the Government arising out of the application of a fiscal law shall direct it against the Deputy Minister of Revenue.
In addition, any proceedings to which the Deputy Minister of Revenue is a party, with the exception of a motion provided for in section 1066 of the Taxation Act (chapter I-3), shall be served upon him at his Montréal or Québec office or on any person in charge of that office.
1972, c. 22, s. 93; 1977, c. 5, s. 14; 1982, c. 56, s. 34.
93. Every person having a recourse against the Government arising out of the application of a fiscal law shall direct it against the Deputy Minister of Revenue. Service shall be made upon the Deputy Minister of Revenue or any person keeping his office.
1972, c. 22, s. 93; 1977, c. 5, s. 14.