93.1.15. An appeal may be brought before the Court of Québec from any decision of the Minister rendered under the Taxation Act (chapter I‐3) or a regulation under that Act,
(a) refusing registration as a charitable organization, private foundation, public foundation or Canadian amateur athletic association, or giving notice that the Minister intends to revoke such registration;
(b) designating or refusing to designate a registered charity pursuant to section 985.4.3 of that Act;
(c) refusing registration of a home ownership savings plan or revoking the registration of any such plan;
(d) refusing registration, for the purposes of Part I of that Act, of an education savings plan; or
(e) sending notice under section 898.1 of that Act to the promoter of an education savings plan that the Minister proposes to revoke the registration of the plan.
The appeal must be brought within 90 days from the decision of the Minister.
For the purposes of the first paragraph, “charitable organization” , “private foundation” and “public foundation” have the meaning assigned by section 985.1 of the Taxation Act.
1997, c. 85, s. 358; 2000, c. 5, s. 301.