158. Where a debt referred to in this division is not recovered or cancelled, the Minister may issue a certificate
(1) attesting the failure of the debtor to appeal from the decision rendered under section 157 or confirming the final decision maintaining the decision, as the case may be;
(2) attesting the exigibility of the debt and the amount due.
The certificate constitutes proof of the exigibility of the debt. It may be issued by the Minister at any time after the end of the time allowed to apply for a review of the decision or to contest it or after the decision of the Administrative Tribunal of Québec.
1993, c. 54, s. 158; 1997, c. 43, s. 851.