41. The Minister may, for any purpose relating to the application or enforcement of a fiscal law, authorize a person, whether or not he is a public servant of the Ministère du Revenu, to make any inquiry which he considers necessary into anything relating to the application or enforcement of a fiscal law.
No extraordinary recourse provided for in articles 834 to 850 of the Code of Civil Procedure (chapter C-25) may be exercised and no injunction may be granted against such person acting within the limits of his mandate.
A judge of the Court of Appeal may, on motion, summarily annul any writ, order or injunction issued or granted contrary to the second paragraph.
1972, c. 22, s. 41; 1973, c. 17, s. 176; 1979, c. 37, s. 43; 1997, c. 14, s. 312; 1998, c. 16, s. 273.