A-6.002 - Tax Administration Act

Full text
93.1.13. No appeal under section 93.1.10 may be instituted after the expiry of 90 days following the day on which a decision under section 93.1.6 was mailed to the person.
However, where the time specified in the first paragraph has expired and not more than one year has elapsed since the day of mailing of the decision referred to in section 93.1.6, a person may apply to a judge of the Court of Québec for an extension of the time limited by the first paragraph for appealing which may not go beyond the 15th day following the date of the judgment granting such extension.
The application shall be granted if the person demonstrates that it was impossible in fact for that person to act and that the application was filed as soon as circumstances permitted.
The decision of the judge is a final judgment of the Court of Québec within the meaning of the Code of Civil Procedure (chapter C‐25.01).
1997, c. 85, s. 358; 2001, c. 52, s. 20; I.N. 2016-01-01 (NCCP).
93.1.13. No appeal under section 93.1.10 may be instituted after the expiry of 90 days following the day on which a decision under section 93.1.6 was mailed to the person.
However, where the time specified in the first paragraph has expired and not more than one year has elapsed since the day of mailing of the decision referred to in section 93.1.6, a person may apply to a judge of the Court of Québec for an extension of the time limited by the first paragraph for appealing which may not go beyond the fifteenth day following the date of the judgment granting such extension.
The application shall be granted if the person demonstrates that it was impossible in fact for that person to act and that the application was filed as soon as circumstances permitted.
The decision of the judge is a final judgment of the Court of Québec within the meaning of the Code of Civil Procedure (chapter C‐25).
1997, c. 85, s. 358; 2001, c. 52, s. 20.
93.1.13. No appeal under section 93.1.10 may be instituted after the expiry of 90 days following the day on which a decision under section 93.1.6 was mailed to the person.
However, where the time specified in the first paragraph has expired and not more than one year has elapsed since the day of mailing of the decision referred to in section 93.1.6, a person may apply to a judge of the Court of Québec for an extension of the time limited by the first paragraph for appealing which may not go beyond the fifteenth day following the date of the judgment granting such extension.
The application shall be granted if the person demonstrates that it was impossible in fact for that person to act personally or to be represented by others and that the application was filed as soon as circumstances permitted.
The decision of the judge is a final judgment of the Court of Québec within the meaning of the Code of Civil Procedure (chapter C‐25).
1997, c. 85, s. 358.