I-2 - Tobacco Tax Act

Section 15.0.1 Disposition versions

2014-01-01

15.0.1. Despite section 72 of the Tax Administration Act (chapter A-6.002), penal proceedings for an offence under section 14.3 may be instituted by a local municipality if the offence was committed within its territory, excluding any part of the territory covered by an agreement entered into under the second paragraph. Such proceedings may be brought before the competent municipal court.

Likewise, where an agreement has been entered into for that purpose with the Government, penal proceedings for such an offence may be instituted

(1)  by a Native community, represented by its band council, if the offence is committed in the territory assigned to that community and in respect of which a police service agreement has been entered into under section 90 of the Police Act (chapter P-13.1);

(2)  by a Cree community, represented by its band council, if the offence is committed in a part of the territory described in section 102.6 of that Act and specified in the agreement;

(3)  by the Naskapi Village, if the offence is committed in the territory described in section 99 of that Act;

(4)  by the Cree Nation Government, if the offence is committed in the territory described in section 102.6 of that Act, excluding any part of the territory covered by an agreement entered into with a Cree community under this paragraph;

(5)  by the Kativik Regional Government, if the offence is committed in the territory referred to in section 369 of the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

Fines imposed pursuant to this section belong to the prosecutor.

The costs relating to proceedings instituted before a municipal court belong to the municipality in which the court has jurisdiction, except the costs remitted to the defendant or imposed on the prosecuting municipality under article 223 of the Code of Penal Procedure (chapter C-25.1).

2009, c. 47, s. 18; 2010, c. 25, s. 2; 2010, c. 34, s. 98; 2010, c. 31, s. 175; 2013, c. 19, s. 91.

2011-04-01

15.0.1. Despite section 72 of the Tax Administration Act (chapter A-6.002), penal proceedings for an offence under section 14.3 may be instituted by a local municipality if the offence was committed within its territory, excluding any part of the territory covered by an agreement entered into under the second paragraph. Such proceedings may be brought before the competent municipal court.

Likewise, where an agreement has been entered into for that purpose with the Government, penal proceedings for such an offence may be instituted

(1)  by a Native community, represented by its band council, if the offence is committed in the territory assigned to that community and in respect of which a police service agreement has been entered into under section 90 of the Police Act (chapter P-13.1);

(2)  by a Cree community, represented by its band council, if the offence is committed in a part of the territory described in section 102.6 of that Act and specified in the agreement;

(3)  by the Naskapi Village, if the offence is committed in the territory described in section 99 of that Act;

(4)  by the Cree Regional Authority, if the offence is committed in the territory described in section 102.6 of that Act, excluding any part of the territory covered by an agreement entered into with a Cree community under this paragraph;

(5)  by the Kativik Regional Government, if the offence is committed in the territory referred to in section 369 of the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

Fines imposed pursuant to this section belong to the prosecutor.

The costs relating to proceedings instituted before a municipal court belong to the municipality in which the court has jurisdiction, except the costs remitted to the defendant or imposed on the prosecuting municipality under article 223 of the Code of Penal Procedure (chapter C-25.1).

2009, c. 47, s. 18; 2010, c. 25, s. 2; 2010, c. 34, s. 98; 2010, c. 31, s. 175.

2010-12-10

15.0.1. Despite section 72 of the Act respecting the Ministère du Revenu (chapter M-31), penal proceedings for an offence under section 14.3 may be instituted by a local municipality if the offence was committed within its territory, excluding any part of the territory covered by an agreement entered into under the second paragraph. Such proceedings may be brought before the competent municipal court.

Likewise, where an agreement has been entered into for that purpose with the Government, penal proceedings for such an offence may be instituted

(1)  by a Native community, represented by its band council, if the offence is committed in the territory assigned to that community and in respect of which a police service agreement has been entered into under section 90 of the Police Act (chapter P-13.1);

(2)  by a Cree community, represented by its band council, if the offence is committed in a part of the territory described in section 102.6 of that Act and specified in the agreement;

(3)  by the Naskapi Village, if the offence is committed in the territory described in section 99 of that Act;

(4)  by the Cree Regional Authority, if the offence is committed in the territory described in section 102.6 of that Act, excluding any part of the territory covered by an agreement entered into with a Cree community under this paragraph;

(5)  by the Kativik Regional Government, if the offence is committed in the territory referred to in section 369 of the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

Fines imposed pursuant to this section belong to the prosecutor.

The costs relating to proceedings instituted before a municipal court belong to the municipality in which the court has jurisdiction, except the costs remitted to the defendant or imposed on the prosecuting municipality under article 223 of the Code of Penal Procedure (chapter C-25.1).

2009, c. 47, s. 18; 2010, c. 25, s. 2; 2010, c. 34, s. 98.

2010-10-27

15.0.1. Despite section 72 of the Act respecting the Ministère du Revenu (chapter M-31), penal proceedings for an offence under section 14.3 may be instituted by a local municipality not referred to in the second paragraph if the offence was committed within its territory. In such a case, the penal proceedings may be brought before the competent municipal court.

Similarly, where an agreement has been entered into for that purpose with the Government, penal proceedings for such an offence may be instituted,

(1)  by a Native community, represented by its band council, if the offence was committed

(a)  on the reserve allocated to that community, or

(b)  within a territory in respect of which particular conditions for the provision of police services to that community have been ordered by the Minister of Public Security or agreed on between the community and the Government pursuant to the Police Act (chapter P-13.1);

(2)  by the Naskapi village, if the offence was committed within the territory referred to in section 99 of the Police Act;

(3)  by the Cree Regional Authority, if the offence was committed within the territory referred to in section 102.6 of the Police Act; or

(4)  by the Kativik Regional Government, if the offence was committed within the territory referred to in section 369 of the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1).

Fines imposed pursuant to this section belong to the prosecutor.

The costs relating to proceedings instituted before a municipal court belong to the municipality in which the court has jurisdiction, except the costs remitted to the defendant or imposed on the prosecuting municipality under article 223 of the Code of Penal Procedure (chapter C-25.1).

2009, c. 47, s. 18; 2010, c. 25, s. 2.

2009-11-19

15.0.1. Despite section 72 of the Act respecting the Ministère du Revenu (chapter M-31), penal proceedings may be instituted by a local municipality for an offence under section 14.3 committed in its territory.

Proceedings instituted by a municipality are brought before the competent municipal court.

The fine imposed belongs to the municipality if it instituted the proceedings.

The costs relating to proceedings instituted before a municipal court belong to the municipality in which the court has jurisdiction, except the costs remitted to the defendant or imposed on the prosecuting municipality under article 223 of the Code of Penal Procedure (chapter C-25.1).

2009, c. 47, s. 18.