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 72.5
Disposition versions

Full text
72.5. Where an offence against a fiscal law or a regulation made by the Government under a fiscal law has been committed, any person responsible for the enforcement of that Act may draw up an offence report.
1996, c. 31, s. 30; 2004, c. 4, s. 29.
72.5. Where an offence against a fiscal law or a regulation made by the Government under a fiscal law has been committed, any person responsible for the enforcement of that Act may draw up an offence report.
A person authorized under section 38 or section 72.4 is, for the purposes of the Code of Penal Procedure (chapter C‐25.1), a person responsible for the enforcement of a fiscal law.
1996, c. 31, s. 30.
© Gouvernement du Québec