100. At the expiry of the time for applying for a review of the decision requiring payment or for contesting the review decision before the Administrative Tribunal of Québec and, where applicable, at the expiry of 30 days after a decision of that Tribunal confirming all or part of the Minister’s decision or on the date of the formal notice, if a debt is not paid and if, in the Minister’s opinion, the debtor is attempting to elude payment, the Minister may issue a certificate setting out the debtor’s name and address and the amount of the debt.