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A-6.002 - Tax Administration Act

Section 40
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40. A judge of the Court of Québec may, on an application ex parte following an information laid in writing and under oath by an employee of the Agency, for all purposes respecting the application of a fiscal law, authorize in writing any employee of the Agency, or any other person whom the judge designates, to enter and search, by force if need be, any place to search for any thing that may afford evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law or that is being or has been used in the commission of the offence, and to seize and remove any such thing; the employee or the person authorized under this section may call upon the assistance of a peace officer.
The employee who lays the information must have reasonable grounds to believe that the offence is being or has been committed and that there are in that place things that may afford evidence of the offence or that are being or have been used in the commission of the offence.
The judge may grant authorization, subject to such conditions as the judge may specify, if the judge is satisfied that there are reasonable grounds to believe that such an offence is being or has been committed and that there are in that place such things that may afford evidence of the offence or that are being or have been used in the commission of the offence.
The search may not commence before 7:00 a.m. or after 8:00 p.m. or on a holiday, without the written authorization of the judge who authorized the search. Nor may it commence more than 15 days after being authorized.
1972, c. 22, s. 40; 1977, c. 5, s. 14; 1982, c. 38, s. 26; 1986, c. 95, s. 191; 1988, c. 21, s. 104; 1993, c. 79, s. 42; 1996, c. 31, s. 25; 2009, c. 15, s. 466; 2010, c. 31, s. 146; I.N. 2016-01-01 (NCCP).
40. A judge of the Court of Québec may, on an application ex parte following an information laid in writing and under oath by an employee of the Agency, for all purposes respecting the application of a fiscal law, authorize in writing any employee of the Agency, or any other person whom the judge designates, to enter and search, by force if need be, any place to search for any thing that may afford evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law or that is being or has been used in the commission of the offence, and to seize and remove any such thing; the employee or the person authorized under this section may call upon the assistance of a peace officer.
The employee who lays the information must have reasonable grounds to believe that the offence is being or has been committed and that there are in that place things that may afford evidence of the offence or that are being or have been used in the commission of the offence.
The judge may grant authorization, subject to such conditions as the judge may specify, if the judge is satisfied that there are reasonable grounds to believe that such an offence is being or has been committed and that there are in that place such things that may afford evidence of the offence or that are being or have been used in the commission of the offence.
The search may not commence before 7:00 a.m. or after 8:00 p.m. or on a non-juridical day, without the written authorization of the judge who authorized the search. Nor may it commence more than 15 days after being authorized.
1972, c. 22, s. 40; 1977, c. 5, s. 14; 1982, c. 38, s. 26; 1986, c. 95, s. 191; 1988, c. 21, s. 104; 1993, c. 79, s. 42; 1996, c. 31, s. 25; 2009, c. 15, s. 466; 2010, c. 31, s. 146.
40. A judge of the Court of Québec may, on an application ex parte following an information laid in writing and under oath by a public servant of the Ministère du Revenu, for all purposes respecting the application of a fiscal law, authorize in writing any public servant of the Ministère du Revenu, or any other person whom the judge designates, to enter and search, by force if need be, any place to search for any thing that may afford evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law or that is being or has been used in the commission of the offence, and to seize and remove any such thing; the public servant or the person authorized under this section may call upon the assistance of a peace officer.
The public servant who lays the information must have reasonable grounds to believe that the offence is being or has been committed and that there are in that place things that may afford evidence of the offence or that are being or have been used in the commission of the offence.
The judge may grant authorization, subject to such conditions as the judge may specify, if the judge is satisfied that there are reasonable grounds to believe that such an offence is being or has been committed and that there are in that place such things that may afford evidence of the offence or that are being or have been used in the commission of the offence.
The search may not commence before 7:00 a.m. or after 8:00 p.m. or on a non-juridical day, without the written authorization of the judge who authorized the search. Nor may it commence more than 15 days after being authorized.
1972, c. 22, s. 40; 1977, c. 5, s. 14; 1982, c. 38, s. 26; 1986, c. 95, s. 191; 1988, c. 21, s. 104; 1993, c. 79, s. 42; 1996, c. 31, s. 25; 2009, c. 15, s. 466.
40. A judge of the Court of Québec may, on an application ex parte following an information laid in writing and under oath by a public servant of the Ministère du Revenu, for all purposes respecting the application of a fiscal law, authorize in writing any public servant of the Ministère du Revenu, or any other person whom he designates, to enter and search, by force if need be, any building, receptacle or place to search therein for any thing that may afford evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law, and to seize and remove any such thing and keep it until it has been produced in judicial proceedings; the public servant or the person authorized under this section may call upon the assistance of a peace officer.
The public servant who lays the information must have reasonable grounds to believe that the said offence is being or has been committed and that there are things that may afford evidence of the offence in the building, receptacle or place.
The judge may grant his authorization, subject to such conditions as he may specify therein, if he is satisfied that there are reasonable grounds for believing that such an offence is being or has been committed and that there are in the building, receptacle or place such things as may be used as evidence of the offence.
The search may not commence before 7 a.m. or after 8 p.m. or on a non-juridical day, without the written authorization of the judge who authorized the search. Nor may it commence more than 15 days after being authorized.
1972, c. 22, s. 40; 1977, c. 5, s. 14; 1982, c. 38, s. 26; 1986, c. 95, s. 191; 1988, c. 21, s. 104; 1993, c. 79, s. 42; 1996, c. 31, s. 25.
40. A judge of the Court of Québec may, on demand ex parte following an information made in writing and under oath by a functionary of the Ministère du Revenu, for all purposes respecting the application of a fiscal law, authorize in writing any functionary of the Ministère du Revenu, or any other person whom he designates, to enter and search, by force, if need be, any building, receptacle or place to search therein for documents, books, registers, papers or other things that may be used as evidence of an offence against a fiscal law or a regulation made by the Government under such law, and to seize and remove such documents, books, registers, papers or other things and keep them until they have been produced in judicial proceedings; the functionary or the person authorized under this section may be assisted by a peace officer.
The functionary who makes the information must have reasonable grounds for believing that the said offence is being or has been committed and that there are in the building, receptacle or place documents, books, registers, papers or other things that may be used as evidence of the offence.
The judge may grant his authorization, subject to such conditions as he may specify therein, if he is satisfied that there are reasonable grounds for believing that such an offence is being or has been committed and that there are in the building, receptacle or place such things as may be used as evidence of the offence.
No search may be made before 7 a.m. or after 8 p.m., or on a non-juridical day, except under written authorization of the judge who authorized it.
1972, c. 22, s. 40; 1977, c. 5, s. 14; 1982, c. 38, s. 26; 1986, c. 95, s. 191; 1988, c. 21, s. 104; 1993, c. 79, s. 42.
40. With the written authorization of a judge of the Court of Québec which may be granted on demand ex parte following an information made under oath, the Minister may, for all purposes respecting the application of a fiscal law, authorize in writing any functionary of the Ministère du Revenu or any other person whom he designates to enter and search, by force, if need be, any building, receptacle or place to seek therein for documents, books, registers, papers or other things that may be used as evidence of an offence against a fiscal law or a regulation made by the Government under such law, to seize and remove such documents, books, registers, papers or other things and keep them until they have been produced in judicial proceedings; the person authorized by the Minister under this section may be assisted by a peace officer.
The person who makes an information under subsection 1 must have reasonable grounds for believing that the said offence is being or has been committed and that there are in the building, receptacle or place documents, books, registers, papers or other things that may be used as evidence of the offence.
The judge may grant his authorization, subject to such conditions as he may specify therein, if he is satisfied that there are reasonable grounds for believing that such an offence is being or has been committed and that there are in the building, receptacle or place such things as may be used as evidence of the offence.
No search may be made before 7 a.m. or after 8 p.m., or on a non-juridical day, except under written authorization of the judge who authorized it.
1972, c. 22, s. 40; 1977, c. 5, s. 14; 1982, c. 38, s. 26; 1986, c. 95, s. 191; 1988, c. 21, s. 104.
40. With the written authorization of a judge of the Sessions which may be granted on demand ex parte following an information made under oath, the Minister may, for all purposes respecting the application of a fiscal law, authorize in writing any functionary of the Ministère du Revenu or any other person whom he designates to enter and search, by force, if need be, any building, receptacle or place to seek therein for documents, books, registers, papers or other things that may be used as evidence of an offence against a fiscal law or a regulation made by the Government under such law, to seize and remove such documents, books, registers, papers or other things and keep them until they have been produced in judicial proceedings; the person authorized by the Minister under this section may be assisted by a peace officer.
The person who makes an information under subsection 1 must have reasonable grounds for believing that the said offence is being or has been committed and that there are in the building, receptacle or place documents, books, registers, papers or other things that may be used as evidence of the offence.
The judge may grant his authorization, subject to such conditions as he may specify therein, if he is satisfied that there are reasonable grounds for believing that such an offence is being or has been committed and that there are in the building, receptacle or place such things as may be used as evidence of the offence.
No search may be made before 7 a.m. or after 8 p.m., or on a non-juridical day, except under written authorization of the judge who authorized it.
1972, c. 22, s. 40; 1977, c. 5, s. 14; 1982, c. 38, s. 26; 1986, c. 95, s. 191.
40. (1)  With the approval of a judge of the Sessions which may be granted on demand exparte following an information made under oath, the Minister may, for all purposes respecting the application of a fiscal law, authorize in writing any functionary of the Ministère du Revenu or any other person whom he designates, and any peace officer whom such officer or person calls to his aid, to enter and search, by force, if need be, any building, receptacle or place to seek therein for documents, books, registers, papers or other things that may be used as evidence of an offence against a fiscal law or a regulation made by the Government under such law, to seize and remove such documents, books, registers, papers or other things and keep them until they have been produced in judicial proceedings.
(2)  The search contemplated in subsection 1 shall not be made before seven hours or after twenty hours, or on a non-juridical day, except under written authorization of the judge who approved it.
(3)  The Minister shall, upon request, allow the examination of any document, book, register, paper or other thing seized, by its owner or the person in whose hands it was at the time of the seizure, or furnish a copy of it at their expense.
In no case, however, may the costs exceed the costs of reproduction and transmission of the documents.
1972, c. 22, s. 40; 1977, c. 5, s. 14; 1982, c. 38, s. 26.
40. (1)  With the approval of a judge of the Sessions which may be granted on demand exparte following an information made under oath, the Minister may, for all purposes respecting the application of a fiscal law, authorize in writing any functionary of the Ministère du Revenu or any other person whom he designates, and any peace officer whom such officer or person calls to his aid, to enter and search, by force, if need be, any building, receptacle or place to seek therein for documents, books, registers, papers or other things that may be used as evidence of an offence against a fiscal law or a regulation made by the Government under such law, to seize and remove such documents, books, registers, papers or other things and keep them until they have been produced in judicial proceedings.
(2)  The search contemplated in subsection 1 shall not be made before seven hours or after twenty hours, or on a non-juridical day, except under written authorization of the judge who approved it.
(3)  The Minister shall, upon request, allow the examination of any document, book, register, paper or other thing seized, by its owner or the person in whose hands it was at the time of the seizure.
1972, c. 22, s. 40; 1977, c. 5, s. 14.
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