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A-6.002 - Tax Administration Act

Section 53
Disposition versions

Full text
53. An advocate or notary shall not be convicted for having refused to communicate a document or information in accordance with this Act if he establishes, to the satisfaction of the Court, that he had reasonable grounds to believe that the document or information was protected by professional secrecy and if he stated his refusal to the Minister or any person designated for that purpose by the Minister.
1972, c. 22, s. 53; 1990, c. 4, s. 589; 1991, c. 67, s. 582.
53. A person bound by law to professional secrecy shall not be convicted for having refused to communicate a document or information in accordance with this Act if he establishes, to the satisfaction of the Court, that he had reasonable grounds to believe that the document or information was protected by professional secrecy and if he stated his refusal to the Minister or any person designated for that purpose by the Minister.
1972, c. 22, s. 53; 1990, c. 4, s. 589.
53. An advocate or notary shall not be convicted for having refused to communicate a document or information in accordance with this act if he establishes, to the satisfaction of the Court, that he had reasonable grounds to believe that the document or information was protected by professional secrecy and if he stated his refusal to the Minister or any person designated for that purpose by the Minister.
1972, c. 22, s. 53.
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