94. Once a recovery certificate has been issued, any refund owed to a debtor by the Minister of Revenue may, in accordance with section 31 of the Tax Administration Act (chapter A-6.002), be withheld for payment of the amount due referred to in the certificate.
The withholding interrupts the prescription provided for in the Civil Code with regard to the recovery of an amount owing.
2021, c. 1, ss. 43 and 44.