P-5.1 - Act respecting the sectoral parameters of certain fiscal measures

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23. The application for review must be filed in writing within 60 days of the notification of the contested decision or the issue of the document whose content differs from what was applied for. The application for review must set out the grounds on which it is based.
However, the responsible minister or body may consider an application for review that was filed after the expiry of the time specified in the first paragraph for reasons the responsible minister or body deems reasonable in the circumstances.
2012, c. 1, s. 23.