T-1 - Fuel Tax Act

Full text
40.5. (Repealed).
1991, c. 15, s. 18; 1996, c. 31, s. 40; 2009, c. 15, s. 539.
40.5. Notwithstanding sections 40.1 and 40.3, where fuel or a vehicle is seized, a judge of the Court of Québec may, on the application of the Minister, authorize the Minister in writing to sell the fuel or vehicle or have it sold on the conditions determined in the authorization. An authorization concerning fuel must also provide for the keeping of samples in sufficient quantity to serve as evidence. Prior notice of not less than one clear day of the application must be served, where their identity is known, on the person from whom the fuel or vehicle was seized and on the persons who claim to have a right in the fuel or vehicle. The proceeds of the sale, after deduction of the costs, shall be kept by a person authorized by the Minister in the manner prescribed by regulation until disposed of according to law.
1991, c. 15, s. 18; 1996, c. 31, s. 40.
40.5. Notwithstanding sections 40.1 and 40.3, where fuel is seized, the Minister may apply to a judge of the Court of Québec for an order to sell the fuel on such terms and conditions as the judge may determine. Prior notice of not less than one clear day from 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 fuel. However, the judge may exempt the Minister from such service. The proceeds of the sale, after deduction of the costs, shall be kept by the person designated by the Minister until they are confiscated for the benefit of the Minister or are remitted to their owner.
1991, c. 15, s. 18.