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A-6.002 - Tax Administration Act
Section 40.4
Disposition versions
40.4. Despite sections 40, 40.1, 40.1.0.1 and 40.1.1, if a thing is seized, a judge of the Court of Québec may, on application by the Minister, authorize the Minister in writing to sell the thing or have it sold on the conditions determined in the authorization. If applicable, the authorization must also provide for samples to be kept in sufficient quantity to serve as evidence.
Prior notice of not less than one clear day of the application must be served on the person from whom the thing was seized and on the persons who claim to have a right in the thing, if their identity is known.
The sale proceeds, after deduction of the costs, must be kept by a person authorized by the Minister in the manner prescribed by regulation until disposed of according to law.
