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P-2.2 - Act to facilitate the payment of support

Section 78
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78. Despite any provision to the contrary, any penal proceeding or civil action in relation to the application or enforcement of this Act is instituted by the Agence du revenu du Québec, under the designation “Agence du revenu du Québec”.
Despite any provision to the contrary, any person having a remedy against the Minister, the Agence du revenu du Québec or the State in relation to or as a result of the application or enforcement of this Act shall direct it against the Agence du revenu du Québec, under the designation “Agence du revenu du Québec”.
Sections 72.4, 77, 79 to 81 and 84 of the Tax Administration Act (chapter A-6.002) and the second paragraph of section 93 of that Act apply, with the necessary modifications, to such a proceeding or action.
1995, c. 18, s. 78; 2004, c. 4, s. 45; 2010, c. 31, s. 152; 2011, c. 6, s. 231; 2023, c. 30, s. 77.
78. Despite any provision to the contrary, any penal proceeding or civil action in relation to the application or enforcement of this Act is instituted by the Agence du revenu du Québec, under the designation “Agence du revenu du Québec”.
Despite any provision to the contrary, any person having a remedy against the Minister, the Agence du revenu du Québec or the State in relation to or as a result of the application or enforcement of this Act shall direct it against the Agence du revenu du Québec, under the designation “Agence du revenu du Québec”.
Sections 72.4, 77 and 79 of the Tax Administration Act (chapter A-6.002) and the second and third paragraphs of section 93 of that Act apply, with the necessary modifications, to such a proceeding or action.
1995, c. 18, s. 78; 2004, c. 4, s. 45; 2010, c. 31, s. 152; 2011, c. 6, s. 231.
78. Despite any provision to the contrary, any penal proceeding or civil action in relation to the application or enforcement of this Act is instituted by the Agence du revenu du Québec, under the designation “Agence du revenu du Québec”.
Despite any provision to the contrary, any person having a remedy against the Minister, the Agence du revenu du Québec or the State in relation to or as a result of the application or enforcement of this Act shall direct it against the Agence du revenu du Québec, under the designation “Agence du revenu du Québec”.
Sections 72.4 and 77 of the Tax Administration Act (chapter A-6.002) and the second and third paragraphs of section 93 of that Act apply, with the necessary modifications, to such a proceeding or action.
1995, c. 18, s. 78; 2004, c. 4, s. 45; 2010, c. 31, s. 152.
78. Any civil proceeding under this Act by or against the Minister shall, notwithstanding any inconsistent provision, be instituted in the name of the Deputy Minister of Revenue.
Any penal proceeding for an offence under this Act may be instituted by the Deputy Minister of Revenue.
Sections 72.4 and 77 of the Act respecting the Ministère du Revenu (chapter M‐31) and the second and third paragraphs of section 93 of that Act, adapted as required, shall apply to any such civil or penal proceeding.
1995, c. 18, s. 78; 2004, c. 4, s. 45.
78. Any civil proceeding under this Act by or against the Minister shall, notwithstanding any inconsistent provision, be instituted in the name of the Deputy Minister of Revenue.
Any penal proceeding for an offence under this Act may be instituted by the Deputy Minister of Revenue.
Sections 72.4 and 77 of the Act respecting the Ministère du Revenu (chapter M-31), adapted as required, shall apply to any such civil or penal proceeding.
1995, c. 18, s. 78.
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