A-6.002 - Tax Administration Act

Full text
40.5.1. Despite section 40.5, where a thing seized is a package of tobacco that is not identified in accordance with section 13.1 of the Tobacco Tax Act (chapter I-2) and that contains a quantity of tobacco that is less than or equal to 1,600 units or 1,600 g of tobacco, the Minister may destroy that thing or cause it to be destroyed as of the 15th day following the seizure, unless, before that day, the person from whom the thing was seized or the person who claims to have a right in the thing applies to a judge of the Court of Québec to establish that right to the possession of the thing and serves on the Minister a prior notice of not less than one clear day of the application.
Proof of a thing seized that is destroyed in accordance with the first paragraph may be made by means of samples kept in sufficient quantity.
2012, c. 28, s. 10.