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R-13 - Watercourses Act
Section 84.6
Disposition versions
84.6. 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, the allocation interrupts the prescription provided for in the Civil Code as regards the recovery of that amount.
84.6. Once a recovery certificate has been issued, any refund owed to a debtor by the Minister of Revenue may, in accordance with section 31 of the Tax Administration Act (chapter A-6.002), be withheld for payment of the amount due referred to in the certificate.
Such withholding interrupts the prescription provided for in the Civil Code with regard to the recovery of an amount owing.
