50. The Minister may, by written notice, require that a person other than a financial institution who, within one year after the date of the notice, is to lend or advance an amount to a person who owes an amount under this Act or is to pay an amount for that person, pay to the Minister all or part of that amount.
The first paragraph applies only if the person owing an amount under this Act is to be, within one year after the date of the notice, remunerated by the person other than a financial institution, or, where the latter person is a legal person, only if the person is not dealing at arm’s length therewith within the meaning of the Taxation Act (chapter I-3).