83. In the case of a proceeding involving the determination of benefits paid under Chapter III, the Administrative Tribunal of Québec must suspend the hearing where, at the request of the Minister of Revenue or of the person who brought the proceeding, it is established that the person, his spouse or a dependent child has served an opposition or filed an appeal in respect of an assessment under the Taxation Act (chapter I-3) for the year which is the subject of the proceeding and that such opposition or appeal may cause the amounts referred to in section 82 to vary.
A suspension under the first paragraph shall continue until a final decision upholding the assessment is rendered or, as the case may be, until the Minister of Revenue, following a final decision cancelling or varying the assessment, re-determines the benefits of the person who brought the proceeding referred to in the first paragraph.
1988, c. 51, s. 83; 1997, c. 85, s. 415; 1997, c. 43, s. 700.