31. Failing payment by the debtor, the Minister may, at the expiry of the time for filing an application for review or for contesting a decision made after a review or, as the case may be, at the expiry of a period of 30 days after a decision of the Administrative Tribunal of Québec confirming all or part of the Minister’s decision, issue a certificate stating the debtor’s name and address and the amount of the debt.
As of the filing of the certificate, accompanied by a copy of the final decision establishing the debt, in the office of the court of competent jurisdiction, the decision is executory as if it were a final judgment of that court, not subject to appeal, and has all the effects of such a judgment.
2001, c. 9, s. 31; 2005, c. 13, s. 21.