142. Despite any provision to the contrary, any penal proceeding or civil action in relation to the application or enforcement of an Act that confers responsibilities on the registrar is instituted by the registrar, under the designation “the enterprise registrar”, if the subject matter of the proceeding or action concerns the exercise of the functions or responsibilities of the registrar.
However, despite any provision to the contrary, any proceeding or action relating to the application or enforcement of section 85 is instituted by the Agence du revenu du Québec, under the designation “Agence du revenu du Québec”.
2010, c. 7, s. 142; 2010, c. 31, s. 171.