53. Where a person owing an amount under this Act is also the creditor or recipient of an amount payable by a public body, the Minister may apply all or part of the amount payable to the payment of the debt owed by the person.
Sections 31.1.1 to 31.1.5 of the Act respecting the Ministère du Revenu (chapter M-31), adapted as required, apply to such an application.
This section applies notwithstanding section 33 of the Act respecting the Ministère du Revenu.