65.12.1. Once a recovery certificate has been issued, any refund owed to the debtor by the Minister may, in accordance with section 31 of the Tax Administration Act (chapter A-6.002), be allocated to the payment of the amount due referred to in the certificate. Such allocation interrupts the prescription provided for in the Civil Code with regard to the recovery of that amount.
2023, c. 302023, c. 30, s. 541.