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
I-2 - Tobacco Tax Act
Section 17.9
Disposition versions
17.9. Where an offence under this Act has been committed, any person entrusted with the enforcement of this Act may draw up an offence report.
In any proceedings instituted under this Act, the offence report, signed by the person mentioned in the first paragraph, shall be accepted, in the absence of proof to the contrary, as proof of the facts attested by and of the authority of the person who signs such report, without other proof of his appointment or of his signature.
17.9. Where an offence under this Act has been committed, any person entrusted with the enforcement of this Act may draw up an offence report.
In any proceedings instituted under this Act, the offence report, signed by the person mentioned in the first paragraph, shall be accepted as prima facie proof of the facts attested by and of the authority of the person who signs such report, without other proof of his appointment or of his signature.
