116. If a debt is not paid, the Minister may, at the expiry of the time for applying for a review of the decision requiring payment or for contesting the review decision before the Administrative Tribunal of Québec and, where applicable, at the expiry of 30 days after a decision of that Tribunal confirming all or part of the Minister’s decision or on the date of the formal notice if, in the Minister’s opinion, the debtor is attempting to elude payment, issue a certificate setting out the debtor’s name and address and the amount of the debt.