46. Despite any provision to the contrary, a penal proceeding or civil action in relation to the Minister’s provisional administration of property under the law is instituted by the Agence du revenu du Québec under the designation of “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 Agence du revenu du Québec, in any penal proceeding instituted in its name.