A-6.002 - Tax Administration Act

Full text
44. Every person entrusted with making an inquiry for the purposes of this Act shall have the powers and functions of a commissioner appointed under the Act respecting public inquiry commissions (chapter C-37).
However, the person presiding over such inquiry shall not punish a person unless a judge of the Court of Québec decides that, for a particular reason, set out in an application made to that effect, such power may be exercised.
Such application shall not be made unless advance notice has been given to the person who is the object of it at least 24 hours before the hearing of the application or within any shorter delay that the judge considers reasonable.
1972, c. 22, s. 44; 1988, c. 21, s. 105.
44. Every person entrusted with making an inquiry for the purposes of this act shall have the powers and functions of a commissioner appointed under the Act respecting public inquiry commissions (chapter C-37).
However, the person presiding over such inquiry shall not punish a person unless a judge of the Sessions decides that, for a particular reason, set out in an application made to that effect, such power may be exercised.
Such application shall not be made unless advance notice has been given to the person who is the object of it at least 24 hours before the hearing of the application or within any shorter delay that the judge considers reasonable.
1972, c. 22, s. 44.