Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

A-6.002 - Tax Administration Act

Section 40.6
Disposition versions

Full text
40.6. A thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3, the deposit referred to in the second paragraph of section 40.3 or the sale proceeds referred to in section 40.4 may not be retained for more than one year from the date of seizure or the date on which a notice of entry and search was given in accordance with the seventh paragraph of section 40.1.1, unless proceedings have been instituted and except in the cases provided for in sections 40.7 to 40.9 and articles 134 to 138 of the Code of Penal Procedure (chapter C-25.1).
2009, c. 15, s. 471; 2012, c. 28, s. 11.
40.6. A thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3, the deposit referred to in the second paragraph of section 40.3 or the sale proceeds referred to in section 40.4 may not be retained for more than one year from the date of seizure or the date on which a notice of entry and search was given in accordance with the sixth paragraph of section 40.1.1, unless proceedings have been instituted and except in the cases provided for in sections 40.7 to 40.9 and articles 134 to 138 of the Code of Penal Procedure (chapter C-25.1).
2009, c. 15, s. 471.
© Gouvernement du Québec