A-6.002 - Tax Administration Act

Section 40.1.3 Disposition versions

2021-06-02

40.1.3. At an inquiry relating to an offence against a fiscal law or a regulation made by the Government under a fiscal law, a judge of the Court of Québec may, on an ex parte application following an information laid in writing and under oath by an employee of the Agency, order a person, other than the person under inquiry,

(a)  to produce documents, or copies of them certified by affidavit to be true copies, or to produce information; or

(b)  to prepare a document based on documents or information already in existence and produce it.

When the order applied for concerns an inquiry relating to an offence against the Tobacco Tax Act (chapter I-2) or a regulation made by the Government under that Act, the application may also be made following an information laid in writing and under oath by a member of the Sûreté du Québec or a member of a municipal police force.

The order shall require the documents or information to be produced within the time, at the place and in the form specified and given to the employee of the Agency, the member of the Sûreté du Québec or the member of a municipal police force named in the order.

Before making an order, the judge must be satisfied that there are reasonable grounds to believe that

(a)  an offence against a fiscal law or a regulation made by the Government under a fiscal law is being or has been committed;

(b)  the documents or information will afford evidence respecting the commission of the offence; and

(c)  the person who is subject of the order has possession or control of the documents or information.

The order may contain any terms and conditions that the judge considers appropriate, including terms and conditions to protect lawyers’ and notaries’ professional secrecy.

Where the judge who makes the order or any other judge having jurisdiction to make such an order is satisfied, on an ex parte application made on the basis of an affidavit submitted by an employee of the Agency, a member of the Sûreté du Québec or a member of a municipal police force in support of the application, that the interests of justice warrant the granting of the application, the judge may vary or revoke the order or set a new time limit.

Every copy of a document produced under this section, on proof by affidavit that it is a true copy, is admissible in evidence in any proceeding and has the same probative force as the original document would have if it had been proved in the ordinary way.

2004, c. 4, s. 25; 2009, c. 15, s. 469; 2010, c. 31, s. 105; 2021, c. 15, s. 12.

2011-04-01

40.1.3. At an inquiry relating to an offence against a fiscal law or a regulation made by the Government under a fiscal law, a judge of the Court of Québec may, on an ex parte application following an information laid in writing and under oath by an employee of the Agency, order a person, other than the person under inquiry,

(a)  to produce documents, or copies of them certified by affidavit to be true copies, or to produce information; or

(b)  to prepare a document based on documents or information already in existence and produce it.

The order shall require the documents or information to be produced within the time, at the place and in the form specified and given to the employee named in the order.

Before making an order, the judge must be satisfied that there are reasonable grounds to believe that

(a)  an offence against a fiscal law or a regulation made by the Government under a fiscal law is being or has been committed;

(b)  the documents or information will afford evidence respecting the commission of the offence; and

(c)  the person who is subject of the order has possession or control of the documents or information.

The order may contain any terms and conditions that the judge considers appropriate, including terms and conditions to protect lawyers’ and notaries’ professional secrecy.

Where the judge who makes the order or any other judge having jurisdiction to make such an order is satisfied, on an ex parte application made on the basis of an affidavit submitted by an employee of the Agency in support of the application, that the interests of justice warrant the granting of the application, the judge may vary or revoke the order or set a new time limit.

Every copy of a document produced under this section, on proof by affidavit that it is a true copy, is admissible in evidence in any proceeding and has the same probative force as the original document would have if it had been proved in the ordinary way.

2004, c. 4, s. 25; 2009, c. 15, s. 469; 2010, c. 31, s. 105.

2009-06-04

40.1.3. At an inquiry relating to an offence against a fiscal law or a regulation made by the Government under a fiscal law, a judge of the Court of Québec may, on an ex parte application following an information laid in writing and under oath by a public servant of the Ministère du Revenu, order a person, other than the person under inquiry,

(a)  to produce documents, or copies of them certified by affidavit to be true copies, or to produce information; or

(b)  to prepare a document based on documents or information already in existence and produce it.

The order shall require the documents or information to be produced within the time, at the place and in the form specified and given to a public servant named in the order.

Before making an order, the judge must be satisfied that there are reasonable grounds to believe that

(a)  an offence against a fiscal law or a regulation made by the Government under a fiscal law is being or has been committed;

(b)  the documents or information will afford evidence respecting the commission of the offence; and

(c)  the person who is subject of the order has possession or control of the documents or information.

The order may contain any terms and conditions that the judge considers appropriate, including terms and conditions to protect lawyers’ and notaries’ professional secrecy.

Where the judge who makes the order or any other judge having jurisdiction to make such an order is satisfied, on an ex parte application made on the basis of an affidavit submitted by a public servant of the Ministère du Revenu in support of the application, that the interests of justice warrant the granting of the application, the judge may vary or revoke the order or set a new time limit.

Every copy of a document produced under this section, on proof by affidavit that it is a true copy, is admissible in evidence in any proceeding and has the same probative force as the original document would have if it had been proved in the ordinary way.

2004, c. 4, s. 25; 2009, c. 15, s. 469.

2004-04-22

40.1.3. At an inquiry relating to an offence against a fiscal law or a regulation made by the Government under a fiscal law, a judge of the Court of Québec may, on an ex parte application following an information laid in writing and under oath by a public servant of the Ministère du Revenu, order a person, other than the person under inquiry,

(a)  to produce documents, or copies of them certified by affidavit to be true copies, or to produce information; or

(b)  to prepare a document based on documents or information already in existence and produce it.

The order shall require the documents or information to be produced within the time, at the place and in the form specified and given to a public servant named in the order.

Before making an order, the judge must be satisfied that there are reasonable grounds to believe that

(a)  an offence against a fiscal law or a regulation made by the Government under a fiscal law is being or has been committed;

(b)  the documents or information will afford evidence respecting the commission of the offence; and

(c)  the person who is subject of the order has possession or control of the documents or information.

The order may contain any terms and conditions that the judge considers appropriate, including terms and conditions to protect lawyers’ and notaries’ professional secrecy.

Where the judge who makes the order or any other judge having jurisdiction to make such an order is satisfied, on an ex parte application made on the basis of an affidavit submitted by a public servant of the Ministère du Revenu in support of the application, that the interests of justice warrant the granting of the application, the judge may vary or revoke the order or set a new time limit.

The documents or information so produced shall be kept until they are produced in judicial proceedings.

Every copy of a document produced under this section, on proof by affidavit that it is a true copy, is admissible in evidence in any proceeding and has the same probative force as the original document would have if it had been proved in the ordinary way.

2004, c. 4, s. 25.