27.32.Where the Minister of Revenue applies, once a recovery certificate has been issued and in accordance with section 31 of the Tax Administration Act (chapter A-6.002), a refund owed to a person under a fiscal law to the payment of the amount due referred to in the certificate, that application interrupts the prescription provided for in the Civil Code with regard to the recovery of that amount.
27.32.Where the Minister of Revenue applies, once a recovery certificate has been issued and in accordance with section 31 of the Tax Administration Act (chapter A-6.002), a refund owed to a person under a fiscal law to the payment of the amount due referred to in the certificate, that application interrupts the prescription provided for in the Civil Code with regard to the recovery of that amount.