M-11.5 - Act respecting transparency measures in the mining, oil and gas industries

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37. Once a recovery certificate has been issued, the Minister of Revenue applies, in accordance with section 31 of the Tax Administration Act (chapter A-6.002), a refund due to a person under a fiscal law to the payment of an amount owed by that person under this Act.
Such application interrupts the prescription provided for in the Civil Code with regard to the recovery of an amount owed.
2015, c. 23, s. 37.