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A-6.002 - Tax Administration Act

Section 41
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41. The Minister may, for any purpose relating to the application or enforcement of a fiscal law, authorize a person, whether or not he is an employee of the Agency, to make any inquiry which he considers necessary into anything relating to the application or enforcement of a fiscal law.
No application for judicial review under the Code of Civil Procedure (chapter C-25.01) may be exercised and no injunction may be granted against such person acting within the limits of his mandate.
A judge of the Court of Appeal may, on an application, summarily annul any decision, order or injunction made or granted contrary to the second paragraph.
1972, c. 22, s. 41; 1973, c. 17, s. 176; 1979, c. 37, s. 43; 1997, c. 14, s. 312; 1998, c. 16, s. 273; 2010, c. 31, s. 146; 2014, c. 1, a. 781; I.N. 2016-01-01 (NCCP).
41. The Minister may, for any purpose relating to the application or enforcement of a fiscal law, authorize a person, whether or not he is an employee of the Agency, to make any inquiry which he considers necessary into anything relating to the application or enforcement of a fiscal law.
No extraordinary recourse provided for in articles 834 to 850 of the Code of Civil Procedure (chapter C-25) may be exercised and no injunction may be granted against such person acting within the limits of his mandate.
A judge of the Court of Appeal may, on motion, summarily annul any decision, order or injunction issued or granted contrary to the second paragraph.
1972, c. 22, s. 41; 1973, c. 17, s. 176; 1979, c. 37, s. 43; 1997, c. 14, s. 312; 1998, c. 16, s. 273; 2010, c. 31, s. 146; 2014, c. 1, a. 781.
41. The Minister may, for any purpose relating to the application or enforcement of a fiscal law, authorize a person, whether or not he is a public servant of the Ministère du Revenu, to make any inquiry which he considers necessary into anything relating to the application or enforcement of a fiscal law.
No extraordinary recourse provided for in articles 834 to 850 of the Code of Civil Procedure (chapter C-25) may be exercised and no injunction may be granted against such person acting within the limits of his mandate.
A judge of the Court of Appeal may, on motion, summarily annul any writ, order or injunction issued or granted contrary to the second paragraph.
1972, c. 22, s. 41; 1973, c. 17, s. 176; 1979, c. 37, s. 43; 1997, c. 14, s. 312; 1998, c. 16, s. 273.
41. The Minister may, for any purpose relating to the application or enforcement of a fiscal law, authorize a person, whether or not he is a public servant of the Ministère, to make any inquiry which he considers necessary into anything relating to the application or enforcement of a fiscal law.
No extraordinary recourse provided for in articles 834 to 850 of the Code of Civil Procedure may be exercised and no injunction may be granted against such person acting within the limits of his mandate.
A judge of the Court of Appeal may, on motion, summarily annul any writ, order or injunction issued or granted contrary to the preceding paragraph.
1972, c. 22, s. 41; 1973, c. 17, s. 176; 1979, c. 37, s. 43; 1997, c. 14, s. 312.
41. The Minister may, for any purpose relating to the application or enforcement of a fiscal law, authorize a person, whether or not he is a functionary of the department, to make any inquiry which he considers necessary into anything relating to the application or enforcement of a fiscal law.
No extraordinary recourse provided for in articles 834 to 850 of the Code of Civil Procedure may be exercised and no injunction may be granted against such person acting within the limits of his mandate.
A judge of the Court of Appeal may, on motion, summarily annul any writ, order or injunction issued or granted contrary to the preceding paragraph.
1972, c. 22, s. 41; 1973, c. 17, s. 176; 1979, c. 37, s. 43.
41. The Minister may, for any purpose relating to the application or enforcement of a fiscal law, authorize a person, whether or not he is a functionary of the department, to make any inquiry which he considers necessary into anything relating to the application or enforcement of a fiscal law.
No extraordinary recourse provided for in articles 834 to 850 of the Code of Civil Procedure may be exercised and no injunction may be granted against such person acting within the limits of his mandate.
Two judges of the Appeal Court may, on motion, summarily annul any writ, order or injunction issued or granted contrary to the preceding paragraph.
1972, c. 22, s. 41; 1973, c. 17, s. 176.
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