R-5 - Act respecting the Régie de l’assurance maladie du Québec

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34.1.16. The Minister of Revenue shall, with dispatch, examine the prescribed form containing prescribed information that is filed with the Minister of Revenue by an employer in accordance with the first paragraph of section 34.1.12, determine the amount of the deemed overpayment that the Minister of Revenue must refund to the employer and send a notice of determination to the employer.
Paragraph f of section 312 of the Taxation Act (chapter I-3), paragraph e of section 336 of that Act, the provisions of Book IX of Part I of that Act and Chapters III.1 and III.2 of the Tax Administration Act (chapter A-6.002), as they relate to an assessment or a reassessment and to a determination or redetermination of tax, apply, with the necessary modifications, to a determination or redetermination of the amount of the overpayment referred to in the first paragraph.
2015, c. 24, s. 165.