A-6.002 - Tax Administration Act

Section 40.1.0.1 Disposition versions

2011-04-01

40.1.0.1. An employee of the Agency may also apply for a telewarrant and make a search in accordance with articles 96 to 114 of the Code of Penal Procedure (chapter C-25.1) for the purpose of searching for, seizing and removing a thing described in the first paragraph of section 40.

An employee of the Agency who has reasonable grounds to believe that an offence against a fiscal law or a regulation made by the Government under a fiscal law is being or has been committed and that there is in a place in Québec a thing that may afford evidence of the offence or that is being or has been used in the commission of the offence, may also search for, seize and remove that thing without the authorization provided for in the first paragraph of section 40, or without having made an application for a telewarrant provided for in the first paragraph, if the person in charge of that place consents to the search or in exigent circumstances within the meaning of article 96 of the Code of Penal Procedure.

A member of the Sûreté du Québec or a member of a municipal police force may, in relation to an offence against the Tobacco Tax Act (chapter I-2) or a regulation made by the Government under the Tobacco Tax Act, apply for a warrant or telewarrant and make a search in accordance with articles 96 to 114 of the Code of Penal Procedure for the purpose of searching for, seizing and removing a thing described in the first paragraph of section 40.

A member of the Sûreté du Québec or a member of a municipal police force who has reasonable grounds to believe that an offence against the Tobacco Tax Act or a regulation made by the Government under the Tobacco Tax Act is being or has been committed and that there is in a place in Québec a thing that may afford evidence of the offence or that is being or has been used in the commission of the offence, may also search for, seize and remove that thing without having made an application for a warrant or telewarrant provided for in the third paragraph, if the person in charge of that place consents to the search or in exigent circumstances within the meaning of article 96 of the Code of Penal Procedure.

2009, c. 15, s. 468; 2010, c. 31, s. 146.

2009-06-04

40.1.0.1. A public servant of the Ministère du Revenu may also apply for a telewarrant and make a search in accordance with articles 96 to 114 of the Code of Penal Procedure (chapter C-25.1) for the purpose of searching for, seizing and removing a thing described in the first paragraph of section 40.

A public servant of the Ministère du Revenu who has reasonable grounds to believe that an offence against a fiscal law or a regulation made by the Government under a fiscal law is being or has been committed and that there is in a place in Québec a thing that may afford evidence of the offence or that is being or has been used in the commission of the offence, may also search for, seize and remove that thing without the authorization provided for in the first paragraph of section 40, or without having made an application for a telewarrant provided for in the first paragraph, if the person in charge of that place consents to the search or in exigent circumstances within the meaning of article 96 of the Code of Penal Procedure.

A member of the Sûreté du Québec or a member of a municipal police force may, in relation to an offence against the Tobacco Tax Act (chapter I-2) or a regulation made by the Government under the Tobacco Tax Act, apply for a warrant or telewarrant and make a search in accordance with articles 96 to 114 of the Code of Penal Procedure for the purpose of searching for, seizing and removing a thing described in the first paragraph of section 40.

A member of the Sûreté du Québec or a member of a municipal police force who has reasonable grounds to believe that an offence against the Tobacco Tax Act or a regulation made by the Government under the Tobacco Tax Act is being or has been committed and that there is in a place in Québec a thing that may afford evidence of the offence or that is being or has been used in the commission of the offence, may also search for, seize and remove that thing without having made an application for a warrant or telewarrant provided for in the third paragraph, if the person in charge of that place consents to the search or in exigent circumstances within the meaning of article 96 of the Code of Penal Procedure.

2009, c. 15, s. 468.