A-6.002 - Tax Administration Act

Full text
40.10. If, in accordance with the provisions of article 138 of the Code of Penal Procedure (chapter C-25.1), an application for the return of a thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3, of the deposit referred to in the second paragraph of section 40.3 or of the sale proceeds referred to in section 40.4 is made by a person who claims to have a right in the thing, deposit or proceeds and who is not the offender, the judge may order the return on the conditions the judge specifies if the judge is satisfied that, in addition to what is provided for in article 138 of the Code of Penal Procedure, the thing, deposit or proceeds need not be retained for the purposes of a fiscal law or that confiscation is not required under section 68.0.2.
The judge may also, in such a case, order the person to pay the costs of seizure and preservation of the thing set by regulation.
Article 138 of the Code of Penal Procedure applies to the deposit referred to in section 40.3.
2009, c. 15, s. 471.
40.1. A public servant or designated person who enters and searches a building, receptacle or place in accordance with section 40 may seize and remove, in addition to that which is referred to in the said section, things which he believes, on reasonable grounds, to constitute evidence of the commission of an offence against a fiscal law or a regulation made by the Government under a fiscal law.
The designated functionary or person shall, with reasonable dispatch, bring such things before the judge who granted the written authorization provided for in section 40 or, in his absence, before a judge of the same court, or present a report thereon to him.
The judge may authorize the Minister to retain the things for the inquiry purposes until they are produced in judicial proceedings, if he is satisfied that they may constitute evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law and that they were seized in accordance with this section.
Otherwise, the judge shall order that the things be returned to the person from whom they were seized or to the person legally entitled to them.
1986, c. 95, s. 191; 1993, c. 79, s. 43; 1996, c. 31, s. 26.
40.1. The functionary or designated person who enters and searches a building, receptacle or place in accordance with section 40 may seize and remove, in addition to that which is referred to in the said section, the documents, books, registers, papers or other things he believes, on reasonable grounds, to constitute evidence of the commission of an offence against a fiscal law.
The designated functionary or person shall, with reasonable dispatch, bring such things before the judge who granted the written authorization provided for in section 40 or, in his absence, before a judge of the same court, or present a report thereon to him.
The judge may authorize the Minister to retain the things for the purposes of an inquiry until they are produced in judicial proceedings, if he is satisfied that they may constitute evidence of an offence against a fiscal law and that they were seized in accordance with this section.
Otherwise, the judge shall order that the things be returned to the person from whom they were seized or to the person legally entitled to them.
1986, c. 95, s. 191; 1993, c. 79, s. 43.
40.1. The designated functionary or person who enters and searches a building, receptacle or place in accordance with section 40 may seize and remove, in addition to that which is referred to in the said section, the documents, books, registers, papers or other things he believes, on reasonable grounds, to constitute evidence of the commission of an offence against a fiscal law.
The designated functionary or person shall, with reasonable dispatch, bring such things before the judge who granted the written authorization provided for in section 40 or, in his absence, before a judge of the same court, or present a report thereon to him.
The judge may authorize the Minister to retain the things for the purposes of an inquiry until they are produced in judicial proceedings, if he is satisfied that they may constitute evidence of an offence against a fiscal law and that they were seized in accordance with this section.
Otherwise, the judge shall order that the things be returned to the person from whom they were seized or to the person legally entitled to them.
1986, c. 95, s. 191.