Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
A-6.002 - Tax Administration Act
Section 15.3
Disposition versions
15.3. Where monies belonging to a person owing an amount exigible under a fiscal law have been seized according to law by a peace officer, in the course of administering or enforcing criminal law, and must be restored, the Minister may, by notice served or notified by registered mail, require that the person who holds these monies pay to the Minister, on behalf of the person owing an amount exigible under a fiscal law, all or part of the monies otherwise restorable, at the time they would otherwise be restored.
15.3. Where monies belonging to a person owing an amount exigible under a fiscal law have been seized according to law by a peace officer, in the course of administering or enforcing criminal law, and must be restored, the Minister may, by notice served or sent by registered mail, require that the person who holds these monies pay to the Minister, on behalf of the person owing an amount exigible under a fiscal law, all or part of the monies otherwise restorable, at the time they would otherwise be restored.
15.3. Where monies belonging to a person owing an amount exigible under a fiscal law have been seized according to law by a peace officer, in the course of administering or enforcing criminal law, and must be restored, the Minister may, by notice served or sent by registered or certified mail, require that the person who holds these monies pay to the Minister, on behalf of the person owing an amount exigible under a fiscal law, all or part of the monies otherwise restorable, at the time they would otherwise be restored.
