A-6.002 - Tax Administration Act

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40.5. Despite sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3, if a thing is seized and unlawful possession prevents it from being returned or if it cannot be legally sold by retail sale in Québec, a judge of the Court of Québec may, on application by the Minister, authorize the Minister in writing to destroy the thing or have it destroyed on the conditions determined in the authorization. If applicable, the authorization must also provide for samples to be kept in sufficient quantity to serve as evidence.
Prior notice of not less than one clear day of the application must be served on the person from whom the thing was seized and on the persons who claim to have a right in the thing, if their identity is known.
2009, c. 15, s. 471; 2012, c. 28, s. 9; 2021, c. 152021, c. 15, s. 13.
40.5. Despite sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3, if a thing is seized and unlawful possession prevents it from being returned or if it cannot be legally sold by retail sale in Québec, a judge of the Court of Québec may, on application by the Minister, authorize the Minister in writing to destroy the thing or have it destroyed on the conditions determined in the authorization. If applicable, the authorization must also provide for samples to be kept in sufficient quantity to serve as evidence.
Prior notice of not less than one clear day of the application must be served on the person from whom the thing was seized and on the persons who claim to have a right in the thing, if their identity is known.
If the thing seized is a package of tobacco that is not identified in accordance with section 13.1 of the Tobacco Tax Act (chapter I-2), the Minister’s application for destruction may also be made to a judge of the Court of Québec sitting for the district of Québec or of Montréal and, in such a case, prior notice of not less than three clear days must be given.
The Minister may make the application under the third paragraph on behalf of a prosecutor referred to in section 15.0.1 of the Tobacco Tax Act, when so required by the latter.
2009, c. 15, s. 471; 2012, c. 28, s. 9.
40.5. Despite sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3, if a thing is seized and unlawful possession prevents it from being returned or if it cannot be legally sold by retail sale in Québec, a judge of the Court of Québec may, on application by the Minister, authorize the Minister in writing to destroy the thing or have it destroyed on the conditions determined in the authorization. If applicable, the authorization must also provide for samples to be kept in sufficient quantity to serve as evidence.
Prior notice of not less than one clear day of the application must be served on the person from whom the thing was seized and on the persons who claim to have a right in the thing, if their identity is known.
2009, c. 15, s. 471.