A-6.002 - Tax Administration Act

Section 40.10 Disposition versions

2009-06-04

40.10. If, in accordance with the provisions of article 138 of the Code of Penal Procedure (chapter C-25.1), an application for the return of a thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3, of the deposit referred to in the second paragraph of section 40.3 or of the sale proceeds referred to in section 40.4 is made by a person who claims to have a right in the thing, deposit or proceeds and who is not the offender, the judge may order the return on the conditions the judge specifies if the judge is satisfied that, in addition to what is provided for in article 138 of the Code of Penal Procedure, the thing, deposit or proceeds need not be retained for the purposes of a fiscal law or that confiscation is not required under section 68.0.2.

The judge may also, in such a case, order the person to pay the costs of seizure and preservation of the thing set by regulation.

Article 138 of the Code of Penal Procedure applies to the deposit referred to in section 40.3.

2009, c. 15, s. 471.