15. Subject to the provisions of the Code of Civil Procedure (chapter C-25) respecting exemption from seizure, the Minister may, by a notice served upon or sent by registered or certified mail to a person who is or will become, within 90 days of the service or sending of the notice, the debtor of a person bound to make a payment under a fiscal law, require that he pay to him, on behalf of his creditor, all or part of the amount that he owes or that he will have to pay to the latter, such payment to be made at the time where the amount becomes payable to his creditor.
Where a person bound to make a payment under a fiscal law is or is about to become the debtor of a banking or financial institution and has furnished security for his debt, and the institution has not yet paid its consideration for the debt, the Minister may, in the manner provided in the first paragraph, require that the institution pay to the Minister, on behalf of its debtor, all or part of the amount of the consideration.
The receipt given by the Minister to the person who has made a payment provided for in the first or second paragraph shall be a discharge of his obligation up to the amount paid.
Every person who, notwithstanding the notice sent by the Minister as provided for in the first or second paragraph, discharges his debt or consideration or refuses to discharge his debt or consideration is bound to pay to the Minister an amount equal to the obligation discharged or to be discharged, up to the amounts exigible under a fiscal law.
Sections 1041, 1044 and 1051 to 1056 of the Taxation Act (chapter I-3) apply, mutatismutandis, to the amounts payable to the Minister under the first, second and fourth paragraphs, and sections 1005 to 1014, 1030, 1057 to 1062 and 1066 to 1079 of the said Act apply, mutatismutandis, to the amounts payable to the Minister under the fourth paragraph.
When the Minister wishes to send a notice to a person under this section and that person is doing business under a firm name or in partnership with others, the notice is deemed to have been given to such person if it was addressed to the name of the firm or partnership concerned and it is deemed to have been served upon such person if it has been handed to any person of full age employed at the place of business of the addressee or sent to the addressee by registered or certified mail.
1972, c. 22, s. 15; 1974, c. 17, s. 3; 1978, c. 25, s. 6; 1980, c. 11, s. 67; 1982, c. 38, s. 21; 1982, c. 56, s. 31; 1985, c. 25, s. 168.