A-6.002 - Tax Administration Act

Section 68.1 Disposition versions

2016-01-01

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a certificate, a permit, a registration number, or an authorization provided for in section 350.56.1 of the Act respecting the Québec sales tax (chapter T-0.1) is required, without holding such a certificate or permit still in force or without being duly registered or authorized, an injunction ordering the closing of the establishment, the ceasing of the activity or the ceasing of the activity and the closing of any establishment in which the person carries on that activity, until such time as a certificate, permit or authorization is issued to the person or a registration number is assigned to the person and all the costs are paid.

An application under the first paragraph shall be heard and decided by preference. The application is governed by the rules of the Code of Civil Procedure (chapter C-25.01) applicable to applications made during proceedings, with the necessary modifications.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a certificate, permit, registration number or authorization is required, without holding such a certificate or permit still in force or without being duly registered or authorized, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure do not apply to an application for an injunction under this section.

1982, c. 38, s. 27; 1983, c. 44, s. 58; 1986, c. 16, s. 2; 1991, c. 67, s. 595; 2005, c. 2, s. 5; 2005, c. 23, s. 265; 2010, c. 31, s. 146; 2015, c. 8, s. 144; I.N. 2016-01-01 (NCCP).

2015-04-21

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a certificate, a permit, a registration number, or an authorization provided for in section 350.56.1 of the Act respecting the Québec sales tax (chapter T-0.1) is required, without holding such a certificate or permit still in force or without being duly registered or authorized, an injunction ordering the closing of the establishment, the ceasing of the activity or the ceasing of the activity and the closing of any establishment in which the person carries on that activity, until such time as a certificate, permit or authorization is issued to the person or a registration number is assigned to the person and all the costs are paid.

An application under the first paragraph shall be made by means of a motion that is heard and decided by preference. The motion is governed by the rules of the Code of Civil Procedure (chapter C-25) applicable to motions made during proceedings, with the necessary modifications.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a certificate, permit, registration number or authorization is required, without holding such a certificate or permit still in force or without being duly registered or authorized, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure do not apply to an application for an injunction under this section.

1982, c. 38, s. 27; 1983, c. 44, s. 58; 1986, c. 16, s. 2; 1991, c. 67, s. 595; 2005, c. 2, s. 5; 2005, c. 23, s. 265; 2010, c. 31, s. 146; 2015, c. 8, s. 144.

2011-04-01

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a certificate, permit, or registration number is required, without holding such a certificate or permit still in force or without being duly registered, an injunction ordering the closing of the establishment, the ceasing of the activity or the ceasing of the activity and the closing of any establishment in which that person carries on that activity, until such time as a certificate or permit is issued to him or a registration number is assigned to him and all the costs are paid.

An application under the first paragraph shall be made by means of a motion that is heard and decided by preference. The motion is governed by the rules of the Code of Civil Procedure (chapter C-25) applicable to motions made during proceedings, with the necessary modifications.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a certificate, permit or registration number is required, without holding such a certificate or permit still in force or without being duly registered, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure do not apply to an application for an injunction under this section.

1982, c. 38, s. 27; 1983, c. 44, s. 58; 1986, c. 16, s. 2; 1991, c. 67, s. 595; 2005, c. 2, s. 5; 2005, c. 23, s. 265; 2010, c. 31, s. 146.

2005-06-17

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Deputy Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a certificate, permit, or registration number is required, without holding such a certificate or permit still in force or without being duly registered, an injunction ordering the closing of the establishment, the ceasing of the activity or the ceasing of the activity and the closing of any establishment in which that person carries on that activity, until such time as a certificate or permit is issued to him or a registration number is assigned to him and all the costs are paid.

An application under the first paragraph shall be made by means of a motion that is heard and decided by preference. The motion is governed by the rules of the Code of Civil Procedure (chapter C-25) applicable to motions made during proceedings, with the necessary modifications.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a certificate, permit or registration number is required, without holding such a certificate or permit still in force or without being duly registered, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure do not apply to an application for an injunction under this section.

1982, c. 38, s. 27; 1983, c. 44, s. 58; 1986, c. 16, s. 2; 1991, c. 67, s. 595; 2005, c. 2, s. 5; 2005, c. 23, s. 265.

2005-03-17

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Deputy Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a certificate, licence, permit, or registration number is required, without holding such a certificate, licence or permit still in force or without being duly registered, an injunction ordering the closing of the establishment, the ceasing of the activity or the ceasing of the activity and the closing of any establishment in which that person carries on that activity, until such time as a certificate, licence or permit is issued to him or a registration number is assigned to him and all the costs are paid.

An application under the first paragraph shall be made by means of a motion that is heard and decided by preference. The motion is governed by the rules of the Code of Civil Procedure (chapter C-25) applicable to motions made during proceedings, with the necessary modifications.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a certificate, licence, permit or registration number is required, without holding such a certificate, licence or permit still in force or without being duly registered, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure do not apply to an application for an injunction under this section.

1982, c. 38, s. 27; 1983, c. 44, s. 58; 1986, c. 16, s. 2; 1991, c. 67, s. 595; 2005, c. 2, s. 5.

1992-07-01

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Deputy Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a certificate, licence, permit, or registration number is required, without holding such a certificate, licence or permit still in force or without being duly registered, an injunction ordering the closing of the establishment, the ceasing of the activity or the ceasing of the activity and the closing of any establishment in which that person carries on that activity, until such time as a certificate, licence or permit is issued to him or a registration number is assigned to him and all the costs are paid.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a certificate, licence, permit or registration number is required, without holding such a certificate, licence or permit still in force or without being duly registered, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure (chapter C-25) do not apply to an application for an injunction under this section.

1982, c. 38, s. 27; 1983, c. 44, s. 58; 1986, c. 16, s. 2; 1991, c. 67, s. 595.

1986-06-19

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Deputy Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a registration certificate, licence or permit is required, without holding such a certificate, licence or permit still in force, an injunction ordering the closing of the establishment, the ceasing of the activity or the ceasing of the activity and the closing of any establishment in which that person carries on that activity, until such time as a registration certificate, licence or permit is issued to him and all the costs are paid.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a registration certificate, licence or permit is required, without holding such a certificate, licence or permit still in force, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure (chapter C-25) do not apply to an application for an injunction under this section.

1982, c. 38, s. 27; 1983, c. 44, s. 58; 1986, c. 16, s. 2.

1983-12-21

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Deputy Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a registration certificate, licence or permit is required, without holding such a certificate, licence or permit still in force, an injunction ordering the closing of the establishment or of any establishment in which that person carries on that activity, until such time as a registration certificate, licence or permit is issued to him and all the costs are paid.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a registration certificate, licence or permit is required, without holding such a certificate, licence or permit still in force, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure (chapter C-25) do not apply to an application for an injunction under this section.

1982, c. 38, s. 27; 1983, c. 44, s. 58.

1982-06-23

68.1. In addition to any recourse specially provided for any contravention of a fiscal law, the Deputy Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or place of amusement or carries on an activity for which a registration certificate, licence or permit is required, without holding such a certificate, licence or permit still in force, an injunction ordering the closing of the establishment or of any establishment in which that person carries on that activity, until such time as a registration certificate, licence or permit is issued to him and all the costs are paid.

The judge before whom the application for an injunction is presented may make any other order that he considers necessary to carry out the order of injunction.

Proof that the person against whom an injunction is applied for keeps an establishment or place of amusement or carries on an activity for which a registration certificate, licence or permit is required, without holding such a certificate, licence or permit still in force, constitutes sufficient proof to grant the injunction.

The provisions on injunctions in the Code of Civil Procedure (chapter C-25) do not apply to an application for an injunction under this section.

1982, c. 38, s. 27.