A-6.002 - Tax Administration Act

Full text
72.1. Notwithstanding section 72, the Attorney General or the Director of Criminal and Penal Prosecutions may, of his own motion and as if he were party to the proceedings, appeal from any judgment rendered on penal proceedings instituted under a fiscal law, or intervene in any appeal brought against such a judgment, where the appeal or the intervention concerns solely a question of law.
The same applies to the Minister in respect of a judgment rendered in relation to proceedings instituted by a prosecutor referred to in section 15.0.1 of the Tobacco Tax Act (chapter I-2).
1992, c. 61, s. 409; 2005, c. 34, s. 86; 2009, c. 47, s. 21; 2010, c. 25, s. 233; 2010, c. 31, s. 132.
72.1. Notwithstanding section 72, the Attorney General or the Director of Criminal and Penal Prosecutions may, of his own motion and as if he were party to the proceedings, appeal from any judgment rendered on penal proceedings instituted under a fiscal law, or intervene in any appeal brought against such a judgment, where the appeal or the intervention concerns solely a question of law.
The same applies to the Deputy Minister in respect of a judgment rendered in relation to proceedings instituted by a prosecutor referred to in section 15.0.1 of the Tobacco Tax Act (chapter I-2).
1992, c. 61, s. 409; 2005, c. 34, s. 86; 2009, c. 47, s. 21; 2010, c. 25, s. 233.
72.1. Notwithstanding section 72, the Attorney General or the Director of Criminal and Penal Prosecutions may, of his own motion and as if he were party to the proceedings, appeal from any judgment rendered on penal proceedings instituted under a fiscal law, or intervene in any appeal brought against such a judgment, where the appeal or the intervention concerns solely a question of law.
The same applies to the Deputy Minister in respect of a judgment rendered in relation to proceedings instituted by a local municipality under section 15.0.1 of the Tobacco Tax Act (chapter I-2).
1992, c. 61, s. 409; 2005, c. 34, s. 86; 2009, c. 47, s. 21.
72.1. Notwithstanding section 72, the Attorney General or the Director of Criminal and Penal Prosecutions may, of his own motion and as if he were party to the proceedings, appeal from any judgment rendered on penal proceedings instituted under a fiscal law, or intervene in any appeal brought against such a judgment, where the appeal or the intervention concerns solely a question of law.
1992, c. 61, s. 409; 2005, c. 34, s. 86.
72.1. Notwithstanding section 72, the Attorney General may, of his own motion and as if he were party to the proceedings, appeal from any judgment rendered on penal proceedings instituted under a fiscal law, or intervene in any appeal brought against such a judgment, where the appeal or the intervention concerns solely a question of law.
1992, c. 61, s. 409.