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A-6.002 - Tax Administration Act
Section 40.7
Disposition versions
40.7. The Minister may apply for an extension of any retention period.
To obtain any extension of a retention period, the Minister shall apply to a judge of the Court of Québec before the expiry of that period.
In such a case, the judge shall determine the conditions and duration of the retention.
When the Minister applies for an extension of a retention period, the Minister must prove that the extension is warranted, having regard to the circumstances and the nature of the inquiry.
Prior notice of not less than three clear days of an application for an extension of a retention period 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 seized, the deposit or the sale proceeds of the thing seized.
