18.3.2. Once the Board has issued the certificate, it may recover the debt by way of compensation, that is, by withholding part of any amount it owes the debtor under this Act.
Any refund owed to a debtor under a fiscal law may likewise, once the certificate has been issued, be withheld by the Minister of Revenue in accordance with section 31 of the Act respecting the Ministère du Revenu (chapter M-31).