P-44.1 - Act respecting the legal publicity of enterprises

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142. Despite any provision to the contrary, any judicial application in relation to the application or enforcement of an Act that confers responsibilities on the registrar is instituted by the registrar, under the designation the enterprise registrar , if the subject matter of the proceeding or action concerns the exercise of the functions or responsibilities of the registrar.
Despite any provision to the contrary, any judicial application or penal proceeding relating to the application or enforcement of section 85 is instituted by the Agence du revenu du Québec, under the designation Agence du revenu du Québec .
2010, c. 7, s. 142; 2010, c. 31, s. 171; 2020, c. 52020, c. 5, s. 193.
142. Despite any provision to the contrary, any penal proceeding or civil action in relation to the application or enforcement of an Act that confers responsibilities on the registrar is instituted by the registrar, under the designation the enterprise registrar , if the subject matter of the proceeding or action concerns the exercise of the functions or responsibilities of the registrar.
However, despite any provision to the contrary, any proceeding or action relating to the application or enforcement of section 85 is instituted by the Agence du revenu du Québec, under the designation Agence du revenu du Québec .
2010, c. 7, s. 142; 2010, c. 31, s. 171.
142. A penal proceeding or civil action under an Act that confers responsibilities on the registrar, and any appeal under such an Act in accordance with the Code of Penal Procedure (chapter C-25.1), must be instituted in the name of the enterprise registrar if the subject matter of the proceeding, action or appeal concerns the exercise of the functions or responsibilities of the registrar.
However, any proceeding under section 85 is brought in the name of the Deputy Minister of Revenue.
2010, c. 7, s. 142.