A-6.002 - Tax Administration Act

Section 40.3 Disposition versions

2012-12-07

40.3. Subject to a release of seizure by the Minister, any thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3 must remain in the custody of a person designated by the Minister for that purpose until, in accordance with section 40.4, it is sold or, in accordance with section 40.5 or 40.5.1, it is destroyed or, in accordance with section 68.0.2, it is confiscated or, in accordance with article 138 of the Code of Penal Procedure (chapter C-25.1), subject to section 40.10, or in accordance with section 40.11, it is returned to a person having a right in the thing.

However, the Minister may return a vehicle seized under any of sections 40, 40.1, 40.1.0.1 and 40.1.1 to the person from whom it was seized if that person pays a deposit equal to the aggregate of the amount of the cash value of the vehicle and of the amount, determined on the day of payment of the deposit, of the costs of seizure and preservation set by regulation. The deposit is payable in cash or in the manner prescribed by regulation, and must be kept by an authorized person in the manner prescribed by regulation until disposed of according to law.

Despite the first paragraph, if the name and address in Québec of the person at whose residence or in whose possession a thing has been seized in relation to an offence against the Tobacco Tax Act (chapter I-2) or a regulation made by the Government under it are unknown to the Minister or cannot be traced, the thing seized is deemed to be confiscated at the expiry of 90 days from the date of seizure. The sixth paragraph of section 68.0.2 applies to such a confiscated thing.

2009, c. 15, s. 471; 2009, c. 47, s. 19; 2012, c. 28, s. 8.

2009-11-19

40.3. Subject to a release of seizure by the Minister, any thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3 must remain in the custody of a person designated by the Minister for that purpose until, in accordance with section 40.4, it is sold or, in accordance with section 40.5, it is destroyed or, in accordance with section 68.0.2, it is confiscated or, in accordance with article 138 of the Code of Penal Procedure (chapter C-25.1), subject to section 40.10, or in accordance with section 40.11, it is returned to a person having a right in the thing.

However, the Minister may return a vehicle seized under any of sections 40, 40.1, 40.1.0.1 and 40.1.1 to the person from whom it was seized if that person pays a deposit equal to the aggregate of the amount of the cash value of the vehicle and of the amount, determined on the day of payment of the deposit, of the costs of seizure and preservation set by regulation. The deposit is payable in cash or in the manner prescribed by regulation, and must be kept by an authorized person in the manner prescribed by regulation until disposed of according to law.

Despite the first paragraph, if the name and address in Québec of the person at whose residence or in whose possession a thing has been seized in relation to an offence against the Tobacco Tax Act (chapter I-2) or a regulation made by the Government under it are unknown to the Minister or cannot be traced, the thing seized is deemed to be confiscated at the expiry of 90 days from the date of seizure. The sixth paragraph of section 68.0.2 applies to such a confiscated thing.

2009, c. 15, s. 471; 2009, c. 47, s. 19.

2009-06-04

40.3. Subject to a release of seizure by the Minister, any thing seized under any of sections 40, 40.1, 40.1.0.1, 40.1.1 and 40.1.3 must remain in the custody of a person designated by the Minister for that purpose until, in accordance with section 40.4, it is sold or, in accordance with section 40.5, it is destroyed or, in accordance with section 68.0.2, it is confiscated or, in accordance with article 138 of the Code of Penal Procedure (chapter C-25.1), subject to section 40.10, or in accordance with section 40.11, it is returned to a person having a right in the thing.

However, the Minister may return a vehicle seized under any of sections 40, 40.1, 40.1.0.1 and 40.1.1 to the person from whom it was seized if that person pays a deposit equal to the aggregate of the amount of the cash value of the vehicle and of the amount, determined on the day of payment of the deposit, of the costs of seizure and preservation set by regulation. The deposit is payable in cash or in the manner prescribed by regulation, and must be kept by an authorized person in the manner prescribed by regulation until disposed of according to law.

2009, c. 15, s. 471.