A-6.002 - Tax Administration Act

Section 39.2 Disposition versions

2016-01-01

39.2. Where a person has not provided access, assistance, information, documents or things even if the person is required to do so under section 38 or 39, the Minister may make an application to a judge of the Court of Québec acting in chambers and that judge may, notwithstanding section 61.1, order the person to provide the access, assistance, information, documents or things to the Minister or make such order as the judge deems proper in order to remedy the failure which is the subject of the application if the judge is satisfied that

(a)  the person was required under section 38 or 39 to provide the access, assistance, information, documents or things and did not do so; and

(b)  professional secrecy within the meaning of sections 46 to 53.1 may not be invoked.

A notice shall be served on the person concerned at least five days before the application is heard.

The order is notified to the person by registered mail or personal service, unless it is made from the bench in the person’s presence.

An order may be appealed from to the Court of Appeal with leave of a judge of that court. However, an appeal does not suspend the execution of the order unless the judge seized of the appeal decides otherwise. The judgment is without appeal.

2003, c. 2, s. 297; 2006, c. 7, s. 8; I.N. 2016-01-01 (NCCP).

2006-06-08

39.2. Where a person has not provided access, assistance, information, documents or things even if the person is required to do so under section 38 or 39, the Minister may make an application to a judge of the Court of Québec acting in chambers and that judge may, notwithstanding section 61.1, order the person to provide the access, assistance, information, documents or things to the Minister or make such order as the judge deems proper in order to remedy the failure which is the subject of the application if the judge is satisfied that

(a)  the person was required under section 38 or 39 to provide the access, assistance, information, documents or things and did not do so; and

(b)  professional secrecy within the meaning of sections 46 to 53.1 may not be invoked.

A notice shall be served on the person concerned at least five days before the application is heard.

The order is sent to the person by registered mail or personal service, unless it is made from the bench in the person’s presence.

An order may be appealed from to the Court of Appeal with leave of a judge of that court. However, an appeal does not suspend the execution of the order unless the judge seized of the appeal decides otherwise. The judgment is without appeal.

2003, c. 2, s. 297; 2006, c. 7, s. 8.

2003-07-03

39.2. Where a person has not provided access, assistance, information, documents or things even if the person is required to do so under section 38 or 39, the Minister may make an application to a judge of the Court of Québec acting in chambers and that judge may, notwithstanding section 61.1, order the person to provide the access, assistance, information, documents or things to the Minister or make such order as the judge deems proper in order to remedy the failure which is the subject of the application if the judge is satisfied that

(a)  the person was required under section 38 or 39 to provide the access, assistance, information, documents or things and did not do so; and

(b)  professional secrecy within the meaning of sections 46 to 53.1 may not be invoked.

A notice shall be served on the person concerned at least five days before the application is heard.

An order may be appealed from to the Court of Appeal with leave of a judge of that court. However, an appeal does not suspend the execution of the order unless the judge seized of the appeal decides otherwise. The judgment is without appeal.

2003, c. 2, s. 297.