R-20.1 - Act respecting property tax refund

Section 28 Disposition versions

2021-01-01

28. The provisions of Chapter III.2 of the Tax Administration Act (chapter A-6.002) apply, with the necessary modifications, to a decision rendered by the Minister under section 25.

However, the fee payable upon the filing of an application to contest a decision referred to in the first paragraph is the fee payable in respect of a contestation filed under Chapter IV of the Tax Administration Act.

1979, c. 12, s. 28; 1988, c. 21, s. 66; 1999, c. 40, s. 258; 2001, c. 52, s. 22; 2004, c. 4, s. 52; 2010, c. 31, s. 175; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 138.

2016-01-01

28. The provisions of Chapter III.2 of the Tax Administration Act (chapter A-6.002) apply, with the necessary modifications, to a decision rendered by the Minister under section 25.

However, the fee payable upon the filing of an application to appeal a decision referred to in the first paragraph is the fee payable in respect of a summary appeal referred to in section 93.13 of the Tax Administration Act.

1979, c. 12, s. 28; 1988, c. 21, s. 66; 1999, c. 40, s. 258; 2001, c. 52, s. 22; 2004, c. 4, s. 52; 2010, c. 31, s. 175; I.N. 2016-01-01 (NCCP).

2011-04-01

28. The provisions of Chapter III.2 of the Tax Administration Act (chapter A-6.002) apply, with the necessary modifications, to a decision rendered by the Minister under section 25.

However, the fee payable upon the filing of a motion to appeal a decision referred to in the first paragraph is the fee payable in respect of a summary appeal referred to in section 93.13 of the Tax Administration Act.

1979, c. 12, s. 28; 1988, c. 21, s. 66; 1999, c. 40, s. 258; 2001, c. 52, s. 22; 2004, c. 4, s. 52; 2010, c. 31, s. 175.

2004-04-22

28. The provisions of Chapter III.2 of the Act respecting the Ministère du Revenu (chapter M‐31) apply, with the necessary modifications, to a decision rendered by the Minister under section 25.

However, the fee payable upon the filing of a motion to appeal a decision referred to in the first paragraph is the fee payable in respect of a summary appeal referred to in section 93.13 of the Act respecting the Ministère du Revenu.

1979, c. 12, s. 28; 1988, c. 21, s. 66; 1999, c. 40, s. 258; 2001, c. 52, s. 22; 2004, c. 4, s. 52.

2001-12-20

28. Where a person has served a notice of objection on the Minister under section 23, he may appeal to the Court of Québec sitting for the district in which he resides to have the decision rendered by the Minister on his application for a property tax refund vacated or varied after either

(a)  the Minister has confirmed the determination of the property tax refund or redetermined that refund, or

(b)  90 days have elapsed after service of the notice of objection and the Minister has not notified that person that he has vacated or confirmed the determination of the property tax refund or redetermined that refund.

1979, c. 12, s. 28; 1988, c. 21, s. 66; 1999, c. 40, s. 258; 2001, c. 52, s. 22.

1999-10-22

28. Where a person has served a notice of objection on the Minister under section 23, he may appeal to the Court of Québec sitting for the district in which he resides to have the decision rendered by the Minister on his application for a property tax refund vacated or varied after either

(a)  the Minister has confirmed the determination of the property tax refund or redetermined that refund, or

(b)  180 days have elapsed after service of the notice of objection and the Minister has not notified that person that he has vacated or confirmed the determination of the property tax refund or redetermined that refund.

1979, c. 12, s. 28; 1988, c. 21, s. 66; 1999, c. 40, s. 258.

1988-08-31

28. Where a person has served a notice of objection on the Minister under section 23, he may appeal to the Court of Québec sitting for the district in which he resides to have the decision rendered by the Minister on his application for a real estate tax refund vacated or varied after either

(a)  the Minister has confirmed the determination of the real estate tax refund or redetermined that refund, or

(b)  180 days have elapsed after service of the notice of objection and the Minister has not notified that person that he has vacated or confirmed the determination of the real estate tax refund or redetermined that refund.

1979, c. 12, s. 28; 1988, c. 21, s. 66.

1979-06-22

28. Where a person has served a notice of objection on the Minister under section 23, he may appeal to the Provincial Court sitting for the district in which he resides to have the decision rendered by the Minister on his application for a real estate tax refund vacated or varied after either

(a)  the Minister has confirmed the determination of the real estate tax refund or redetermined that refund, or

(b)  180 days have elapsed after service of the notice of objection and the Minister has not notified that person that he has vacated or confirmed the determination of the real estate tax refund or redetermined that refund.

1979, c. 12, s. 28.