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A-6.002 - Tax Administration Act

Section 73
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73. The provisions of any fiscal law have precedence over the provisions of any other Act governing penal procedure or penal proceedings.
However, the provisions of the Code of Penal Procedure (chapter C-25.1) concerning offence reports shall apply to any offence report under a fiscal law which must be made in the form prescribed by the Minister.
1972, c. 22, s. 73; 1990, c. 4, s. 596; 1992, c. 61, s. 410.
73. The provisions of any fiscal law have precedence over the provisions of any other Act governing penal procedure or penal proceedings.
Article 62 of the Code of Penal Procedure (chapter C-25.1) does not apply in respect of penal procedure or penal proceedings under a fiscal law.
1972, c. 22, s. 73; 1990, c. 4, s. 596.
73. Penal proceedings instituted under a fiscal law shall be governed by Part I of the Summary Convictions Act (chapter P-15); an appeal shall lie from the judgment rendered in accordance with the following provisions.
1972, c. 22, s. 73.
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