I-3 - Taxation Act

Full text
1065. (1)  The revocation shall be by means of the publication of a notice for that purpose given by the Minister in the Gazette officielle du Québec.
(2)  The Minister may publish such notice without delay in the case provided for in paragraph a of section 1063; in all other cases, the Minister may publish it upon the expiry of the time limit specified in section 93.1.10.1 or 93.1.15 of the Tax Administration Act (chapter A-6.002) for contesting if the decision has not been contested or after final judgment if it has.
1972, c. 23, s. 789; 1978, c. 26, s. 208; 1995, c. 63, s. 224; 1997, c. 85, s. 295; 2005, c. 38, s. 295; 2010, c. 31, s. 175; 2020, c. 12, s. 128.
1065. (1)  The revocation shall be by means of the publication of a notice for that purpose given by the Minister in the Gazette officielle du Québec.
(2)  The Minister may publish such notice without delay in the case provided for in paragraph a of section 1063; in all other cases, the Minister may publish it upon the expiry of the time limit specified in section 93.1.10.1 or 93.1.15 of the Tax Administration Act (chapter A-6.002) for appealing if the decision has not been appealed or after final judgment if it has.
1972, c. 23, s. 789; 1978, c. 26, s. 208; 1995, c. 63, s. 224; 1997, c. 85, s. 295; 2005, c. 38, s. 295; 2010, c. 31, s. 175.
1065. (1)  The revocation shall be by means of the publication of a notice for that purpose given by the Minister in the Gazette officielle du Québec.
(2)  The Minister may publish such notice without delay in the case provided for in paragraph a of section 1063; in all other cases, the Minister may publish it upon the expiry of the time limit specified in section 93.1.10.1 or 93.1.15 of the Act respecting the Ministère du Revenu (chapter M-31) for appealing if the decision has not been appealed or after final judgment if it has.
1972, c. 23, s. 789; 1978, c. 26, s. 208; 1995, c. 63, s. 224; 1997, c. 85, s. 295; 2005, c. 38, s. 295.