112. The Minister shall send a formal notice to the debtor of an amount recoverable under this Act, indicating the amount of the debt, the reasons for which the debt is due, the debtor’s right to apply for a review and, subject to the conditions set out in the second paragraph of section 139, the debtor’s right to bring a proceeding before the Administrative Tribunal of Québec. The notice must also contain information on the recovery procedure, in particular as to the issue and effects of the certificate.
A formal notice under this section interrupts prescription.
1998, c. 36, s. 112; 2005, c. 17, s. 41.