A-6.002 - Tax Administration Act

Full text
16.2. Where a person brings or causes to be brought into Québec corporeal property for which duties provided for by a fiscal law are payable, or where a person acquires an alcoholic beverage in Québec from a person authorized under section 19.1 of the Act respecting the Société des alcools du Québec (chapter S‐13), and the person refuses or fails to file the return required under such a fiscal law or to obey a request for payment made by a person authorized under section 16.1, the authorized person may detain the property or beverage and deposit it at the place specified by the Minister who shall keep it as security until the duties and, where applicable, the maintenance expenses arising from the deposit are paid.
Where the amount of the duties and the maintenance expenses remains unpaid at the expiry of 60 days from the date of the deposit, the Minister may dispose of the property in the manner set out in section 16.3, unless he extends the time limit.
1991, c. 67, s. 563; 1993, c. 79, s. 37; 1996, c. 31, s. 13.
16.2. Where a person brings or causes corporeal property to be brought into Québec for which duties provided for by a fiscal law are payable and refuses or fails to file the return required under that law or to obey a request for payment made by a person authorized under section 16.1, the authorized person may detain such property and deposit it at the place specified by the Minister who shall keep it as security until the duties and, where applicable, the maintenance expenses arising from the deposit are paid.
Where the amount of the duties and the maintenance expenses remains unpaid at the expiry of 60 days from the date of the deposit, the Minister may dispose of the property in the manner set out in section 16.3, unless he extends the time limit.
1991, c. 67, s. 563; 1993, c. 79, s. 37.
16.2. Where a person brings corporeal property into Québec for which duties provided for by a fiscal law are payable and he refuses or fails to file the return required under that law or to obey a request for payment made by a person authorized under section 16.1, the authorized person may withhold such property and deposit it at the place specified by the Minister who shall keep it as security until the duties and, where applicable, the maintenance expenses arising from the deposit are paid.
Where the amount of the duties and the maintenance expenses remains unpaid at the expiry of 60 days from the date of the deposit, the Minister may dispose of the property in the manner set out in section 16.3, unless he extends the time limit.
1991, c. 67, s. 563.