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M-11.6 - Act respecting certain measures enabling the enforcement of environmental and dam safety legislation
Section 70
Disposition versions
70. When the Minister of Revenue allocates, after 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 by reason of the application of a fiscal law to the payment of an amount owed by that person under this Act or an Act concerned, the allocation interrupts the prescription provided for in the Civil Code as regards the recovery of that amount.
In force: 2022-05-12
70. When the Minister of Revenue allocates, after 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 by reason of the application of a fiscal law to the payment of an amount owed by that person under this Act or an Act concerned, the allocation interrupts the prescription provided for in the Civil Code as regards the recovery of that amount.
