Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

A-6.002 - Tax Administration Act

Section 72.3.1
Disposition versions

Full text
72.3.1. Where proceedings have been instituted by a prosecutor referred to in section 15.0.1 of the Tobacco Tax Act (chapter I-2), the Minister may
(a)  intervene in first instance to take charge of the prosecution;
(b)  intervene in appeal to take the place of the prosecutor in first instance;
(c)  order proceedings stayed before the rendering of judgment in first instance; or
(d)  allow the proceedings to be continued within six months of being stayed under subparagraph c.
The intervention, stay or continuation commences when the representative of the Agency notifies the clerk. The clerk shall notify the parties without delay.
2009, c. 47, s. 22; 2010, c. 25, s. 234; 2010, c. 31, s. 134.
72.3.1. Where proceedings have been instituted by a prosecutor referred to in section 15.0.1 of the Tobacco Tax Act (chapter I-2), the Deputy Minister may
(a)  intervene in first instance to take charge of the prosecution;
(b)  intervene in appeal to take the place of the prosecutor in first instance;
(c)  order proceedings stayed before the rendering of judgment in first instance; or
(d)  allow the proceedings to be continued within six months of being stayed under subparagraph c.
The intervention, stay or continuation commences when the representative of the Deputy Minister notifies the clerk. The clerk shall notify the parties without delay.
2009, c. 47, s. 22; 2010, c. 25, s. 234.
72.3.1. Where proceedings have been instituted by a local municipality under section 15.0.1 of the Tobacco Tax Act (chapter I-2), the Deputy Minister may
(a)  intervene in first instance to take charge of the prosecution;
(b)  intervene in appeal to take the place of the municipality who was the prosecutor in first instance;
(c)  order proceedings stayed before the rendering of judgment in first instance; or
(d)  allow the proceedings to be continued within six months of being stayed under subparagraph c.
The intervention, stay or continuation commences when the representative of the Deputy Minister notifies the clerk. The clerk shall notify the parties without delay.
2009, c. 47, s. 22.
© Gouvernement du Québec