93.1.2. A person who objects to an assessment described in the second paragraph shall specify in the notice of objection the issue in dispute, the amount in dispute for each issue and the grounds for objection and shall provide all the relevant facts.
An assessment to which the first paragraph refers is (a) an assessment made under the Taxation Act (chapter I‐3) in respect of a person who is a corporation the gross revenue of which and that of any other corporation to which the corporation is related, within the meaning of section 19 of that Act, amount to a total that exceeds $20,000,000 for the taxation year; (b) an assessment relating to amounts payable pursuant to the Act respecting the Québec sales tax (chapter T‐0.1) in respect of
i. a specified financial institution within the meaning of section 1 of that Act; and
ii. a person, other than a charity during the period in dispute, whose threshold amount determined in accordance with section 462 of that Act exceeds $6,000,000 for both the fiscal year that includes the period in dispute and the person’s preceding fiscal year.
However, where the notice of objection does not include the information required, the Minister may accept the objection if the person provides the Minister with the information in writing within 60 days of the Minister’s request.