A-6.002 - Tax Administration Act

Full text
40.1. An employee or designated person who enters and searches a place in accordance with section 40 may seize and remove, in addition to what is provided for in that section, any thing which the employee or designated person believes, on reasonable grounds, constitutes evidence of the commission of an offence against a fiscal law or a regulation made by the Government under a fiscal law or is used or has been used in the commission of the offence.
The designated employee or person shall, with reasonable dispatch, bring such things before the judge who granted the written authorization provided for in section 40 or, in his absence, before a judge of the same court, or present a report thereon to him.
The judge may authorize the Minister to retain the things for inquiry purposes, if the judge is satisfied that they may constitute evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law or that they are being or have been used in the commission of the offence and that they were seized in accordance with this section.
Otherwise, the judge shall order that the things be returned to the person from whom they were seized or to the person legally entitled to them.
1986, c. 95, s. 191; 1993, c. 79, s. 43; 1996, c. 31, s. 26; 1997, c. 14, s. 312; 2009, c. 15, s. 467; 2010, c. 31, s. 146.
40.1. A public servant or designated person who enters and searches a place in accordance with section 40 may seize and remove, in addition to what is provided for in that section, any thing which the public servant or designated person believes, on reasonable grounds, constitutes evidence of the commission of an offence against a fiscal law or a regulation made by the Government under a fiscal law or is used or has been used in the commission of the offence.
The designated public servant or person shall, with reasonable dispatch, bring such things before the judge who granted the written authorization provided for in section 40 or, in his absence, before a judge of the same court, or present a report thereon to him.
The judge may authorize the Minister to retain the things for inquiry purposes, if the judge is satisfied that they may constitute evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law or that they are being or have been used in the commission of the offence and that they were seized in accordance with this section.
Otherwise, the judge shall order that the things be returned to the person from whom they were seized or to the person legally entitled to them.
1986, c. 95, s. 191; 1993, c. 79, s. 43; 1996, c. 31, s. 26; 1997, c. 14, s. 312; 2009, c. 15, s. 467.
40.1. A public servant or designated person who enters and searches a building, receptacle or place in accordance with section 40 may seize and remove, in addition to that which is referred to in the said section, things which he believes, on reasonable grounds, to constitute evidence of the commission of an offence against a fiscal law or a regulation made by the Government under a fiscal law.
The designated public servant or person shall, with reasonable dispatch, bring such things before the judge who granted the written authorization provided for in section 40 or, in his absence, before a judge of the same court, or present a report thereon to him.
The judge may authorize the Minister to retain the things for the inquiry purposes until they are produced in judicial proceedings, if he is satisfied that they may constitute evidence of an offence against a fiscal law or a regulation made by the Government under a fiscal law and that they were seized in accordance with this section.
Otherwise, the judge shall order that the things be returned to the person from whom they were seized or to the person legally entitled to them.
1986, c. 95, s. 191; 1993, c. 79, s. 43; 1996, c. 31, s. 26; 1997, c. 14, s. 312.