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A-6.002 - Tax Administration Act

Section 93.14.1
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93.14.1. Within 90 days following the date the office of the Small Claims Division of the Court of Québec receives a contestation, the Agency shall file with the office and notify to the person a memorandum setting out its defence along with the exhibits or copies of the exhibits in support of the contentions of the defence.
The memorandum must concisely state the facts, contentions, main arguments, applicable legislation and conclusions.
The Agency shall also specify whether it intends to submit the dispute to mediation.
2020, c. 5, s. 28; 2021, c. 36, s. 19.
93.14.1. Within 90 days following the date the office of the Small Claims Division of the Court of Québec receives the summary appeal, the Agency shall file with the office and notify to the person a memorandum setting out the grounds of defence along with the exhibits or copies of the exhibits in support of the contentions of the defence.
The memorandum must concisely state the facts, contentions, main arguments, applicable legislation and conclusions.
The Agency shall also specify whether it intends to submit the dispute to mediation.
2020, c. 5, s. 28.
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