12.0.2. The Minister may not, in respect of an unpaid amount, before the expiry of the ninetieth day following the date of sending of an assessment issued pursuant to sections 220.2 to 220.13 of the Act respecting municipal taxation (chapter F-2.1), an assessment or determination issued pursuant to the Taxation Act (chapter I-3), an assessment issued pursuant to section 57.5 or 57.6 of the Act respecting the legal publicity of sole proprietorships, partnerships and legal persons (chapter P-45), an assessment relating to an amount payable under section 34.1.1 or 37.6 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), an assessment issued pursuant to sections 358 to 360 of the Act respecting the Québec sales tax (chapter T-0.1), an assessment issued pursuant to the Act respecting the Québec Pension Plan (chapter R-9) where the individual is required to pay the amount otherwise than as an employer, an assessment issued under the Act respecting parental insurance (chapter A-29.011) otherwise than as an employer, or a decision rendered pursuant to the Act respecting property tax refund (chapter R-20.1),
(a) institute proceedings before a court;
(b) issue a certificate under section 13;
(c) require a person to make a payment under sections 15 and 15.2;
(d) (subparagraph repealed);
(e) (subparagraph repealed);
(f) (subparagraph repealed);
(g) (subparagraph repealed);
(h) register a legal hypothec in respect of the amount.
Where the debtor is a large corporation, this section applies only to one half of the unpaid amount.
This section does not apply
(a) to an assessment issued in respect of tax payable pursuant to section 26 of the Taxation Act in respect of the disposition of a taxable Québec property;
(b) to the amounts that a person is required to pay as a mandatary of the Minister;
(c) to the penalties payable following a failure to remit or pay an amount referred to in subparagraphs a and b of this paragraph;
(d) to the interest payable on an amount referred to in any of subparagraphs a to c of this paragraph.
2000, c. 36, s. 3; 2001, c. 52, s. 5; 2002, c. 46, s. 8; 2004, c. 4, s. 18; 2004, c. 21, s. 505; 2001, c. 9, s. 131; 2005, c. 14, s. 52; 2007, c. 12, s. 305.