A-6.002 - Tax Administration Act

Section 74 Disposition versions

2004-04-22

74. An appeal may be brought from a judgment rendered in first instance on penal proceedings instituted under a fiscal law.

1972, c. 22, s. 74; 1978, c. 25, s. 15; 1990, c. 4, s. 597; 1999, c. 65, s. 44; 2001, c. 52, s. 16; 2004, c. 4, s. 31.

2001-12-20

74. An appeal may be brought from a judgment rendered in first instance on penal proceedings instituted under a fiscal law.

In the case of penal proceedings instituted under section 85 of the Act respecting the Québec Pension Plan (chapter R‐9) or under section 62, 62.0.1 or 62.1, an appeal from a judgment rendered in first instance shall be brought by motion for leave to appeal before one of the judges of the Court of Appeal, at the place where appeals of the district in which the judgment was rendered are brought. It must be brought within 30 days of the judgment or the conviction and shall be submitted thirty days of the judgment or the conviction and shall be submitted to the Court of Appeal, composed of three judges, at its next sitting.

1972, c. 22, s. 74; 1978, c. 25, s. 15; 1990, c. 4, s. 597; 1999, c. 65, s. 44; 2001, c. 52, s. 16.

1999-12-13

74. An appeal may be brought from a judgment rendered in first instance on penal proceedings instituted under a fiscal law.

In the case of penal proceedings instituted under section 85 of the Act respecting the Québec Pension Plan (chapter R-9) or under section 62 or 62.1, an appeal from a judgment rendered in first instance shall be brought by motion for leave to appeal before one of the judges of the Court of Appeal, at the place where appeals of the district in which the judgment was rendered are brought. It must be brought within thirty days of the judgment or the conviction and shall be submitted thirty days of the judgment or the conviction and shall be submitted to the Court of Appeal, composed of three judges, at its next sitting.

1972, c. 22, s. 74; 1978, c. 25, s. 15; 1990, c. 4, s. 597; 1999, c. 65, s. 44.

1990-10-01

74. An appeal may be brought from a judgment rendered in first instance on penal proceedings instituted under a fiscal law.

In the case of penal proceedings instituted under section 85 of the Act respecting the Québec Pension Plan (chapter R-9) or section 62, an appeal from a judgment rendered in first instance shall be brought by motion for leave to appeal before one of the judges of the Court of Appeal, at the place where appeals of the district in which the judgment was rendered are brought. It must be brought within thirty days of the judgment or the conviction and shall be submitted thirty days of the judgment or the conviction and shall be submitted to the Court of Appeal, composed of three judges, at its next sitting.

1972, c. 22, s. 74; 1978, c. 25, s. 15; 1990, c. 4, s. 597.

1978-12-22

74. The appeal shall be brought by motion for leave to appeal before one of the judges of the Court of Appeal, at the place where appeals of the district in which the judgment was rendered are brought. It shall be brought within thirty days after the date of judgment or conviction and shall be submitted to the Court of Appeal, composed of three judges, at its next sitting.

The motion for leave to appeal may be made by the prosecutor or by the offender.

1972, c. 22, s. 74; 1978, c. 25, s. 15.

1977-12-31

74. The appeal shall be brought by motion before one of the judges of the Court of Appeal, at the place where appeals of the district in which the judgment was rendered are brought. It shall be brought within thirty days after the date of judgment or conviction and shall be submitted to the Court of Appeal, composed of three judges, at its next sitting.

The appeal may be brought by the prosecutor or by the offender.

1972, c. 22, s. 74.