A-6.002 - Tax Administration Act

Full text
35.3. A person referred to in this division who fails to file a return in the prescribed form and within the time provided for in section 36 of the Mining Tax Act (chapter I-0.4) for a fiscal year, or a fiscal return in the prescribed form and within the time provided for in section 1000 or 1159.8 of the Taxation Act (chapter I-3) for a taxation year, shall, for six years after the date on which the person files a return for that fiscal or taxation year, as applicable,
(a)  preserve the registers or supporting documents relating to that fiscal or taxation year; and
(b)  if the person preserves the registers or supporting documents on electronic or computerized medium, preserve them in intelligible form on the same medium.
1983, c. 49, s. 41; 1993, c. 19, s. 156; 1994, c. 22, s. 353; 2000, c. 25, s. 12; 2001, c. 52, s. 9; 2015, c. 8, s. 36; 2015, c. 21, s. 6.
35.3. A person referred to in this division who fails to file a return in the prescribed form and within the time provided for in section 36 of the Mining Tax Act (chapter I-0.4) for a fiscal year, or a fiscal return in the prescribed form and within the time provided for in section 1000 or 1159.8 of the Taxation Act (chapter I-3) for a taxation year, shall, for six years after the date on which the person files a return for that fiscal or taxation year, as applicable,
(a)  preserve the registers and supporting documents relating to that fiscal or taxation year, and
(b)  if the person preserves registers and supporting documents on electronic or computerized medium, preserve the registers and supporting documents relating to that fiscal or taxation year in intelligible form on the same medium.
1983, c. 49, s. 41; 1993, c. 19, s. 156; 1994, c. 22, s. 353; 2000, c. 25, s. 12; 2001, c. 52, s. 9; 2015, c. 8, s. 36.
35.3. A person referred to in this division who fails, in respect of a taxation year, to file a fiscal return in prescribed form and within the time provided for in section 1000 or 1159.8 of the Taxation Act (chapter I‐3) shall, for six years after the date the person has filed a fiscal return for that year,
(a)  preserve the registers and supporting documents relating to that year, and
(b)  if the person preserves registers and supporting documents on electronic or computerized medium, preserve the registers and supporting documents relating to that year in intelligible form on the same medium.
1983, c. 49, s. 41; 1993, c. 19, s. 156; 1994, c. 22, s. 353; 2000, c. 25, s. 12; 2001, c. 52, s. 9.
35.3. Any person contemplated in this division who fails, in respect of a taxation year, to file a fiscal return in prescribed form and within the time prescribed in section 1000 or 1159.8 of the Taxation Act (chapter I-3) shall keep the registers and supporting documents relating to that year for six years after the date he has filed his fiscal return for that year.
1983, c. 49, s. 41; 1993, c. 19, s. 156; 1994, c. 22, s. 353; 2000, c. 25, s. 12.
35.3. Any person contemplated in this division who fails, in respect of a taxation year, to file a fiscal return in prescribed form and within the time prescribed in section 1000 or 1159.8 of the Taxation Act (chapter I-3) shall keep the registers, books of account and vouchers relating to that year for six years after the date he has filed his fiscal return for that year.
1983, c. 49, s. 41; 1993, c. 19, s. 156; 1994, c. 22, s. 353.
35.3. Any person contemplated in this division who fails, in respect of a taxation year, to file a fiscal return in prescribed form and within the time prescribed in section 1000 of the Taxation Act (chapter I-3) shall keep the registers, books of account and vouchers relating to that year for six years after the date he has filed his fiscal return for that year.
1983, c. 49, s. 41; 1993, c. 19, s. 156.
35.3. Any person contemplated in this division who fails, in respect of a taxation year, to file a fiscal return in the form and within the time prescribed in section 1000 of the Taxation Act (chapter I-3) shall keep the registers, books of account and vouchers relating to that year for 6 years after the date he has filed his return for that year.
1983, c. 49, s. 41.