A-6.002 - Tax Administration Act

Section 40.5.1 Disposition versions

2021-06-02

40.5.1. Despite section 40.5, where a thing seized is a package of tobacco that is not identified in accordance with section 13.1 of the Tobacco Tax Act (chapter I-2), the Minister may destroy that thing or cause it to be destroyed as of the 30th day following the notification by registered mail or the service of a prior notice to the person from whom the thing was seized and to the persons who claim to have a right in the thing, if their identity is known, unless, before that day, any of those persons applies to a judge of the Court of Québec to establish that right to the possession of the thing and serves on the Minister a prior notice of not less than three clear days of the application.

Proof of a thing seized that is destroyed in accordance with the first paragraph may be made by means of samples kept in sufficient quantity.

2012, c. 28, s. 10; 2021, c. 15, s. 14.

2012-12-07

40.5.1. Despite section 40.5, where a thing seized is a package of tobacco that is not identified in accordance with section 13.1 of the Tobacco Tax Act (chapter I-2) and that contains a quantity of tobacco that is less than or equal to 1,600 units or 1,600 g of tobacco, the Minister may destroy that thing or cause it to be destroyed as of the 15th day following the seizure, unless, before that day, the person from whom the thing was seized or the person who claims to have a right in the thing applies to a judge of the Court of Québec to establish that right to the possession of the thing and serves on the Minister a prior notice of not less than one clear day of the application.

Proof of a thing seized that is destroyed in accordance with the first paragraph may be made by means of samples kept in sufficient quantity.

2012, c. 28, s. 10.