A-6.002 - Tax Administration Act

Section 72 Disposition versions

2011-04-01

72. Despite any provision to the contrary, a penal proceeding or civil action in relation to the application or enforcement of a fiscal law is instituted by the Agency, under the designation “Agence du revenu du Québec”.

Subject to article 34 of the Code of Penal Procedure (chapter C-25.1), no person may intervene in first instance or in appeal, or replace the Agency, in any penal proceeding instituted in its name.

1972, c. 22, s. 72; 1992, c. 61, s. 409; 2010, c. 31, s. 131.

1993-11-01

72. Penal or civil proceedings and actions instituted under a fiscal law, and any appeal brought pursuant to a fiscal law or under the Code of Penal Procedure (chapter C-25.1) or any fiscal law shall be instituted in the name of the Deputy Minister notwithstanding any provision inconsistent with this Act.

Subject to article 34 of the Code of Penal Procedure, no person may intervene in first instance or in appeal, or replace the Deputy Minister in any penal proceedings instituted in his name under a fiscal law.

1972, c. 22, s. 72; 1992, c. 61, s. 409.

1977-12-31

72. Penal and civil proceedings and actions instituted under a fiscal law shall be instituted in the name of the Deputy Minister notwithstanding any provision inconsistent with this act.

The Deputy Minister shall be sufficiently designated by his official title, without mentioning his name, and any proceeding in which he is designated by name may be continued by his successor without continuance of suit or change in his designation.

1972, c. 22, s. 72.