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A-6.002 - Tax Administration Act

Section 59
Disposition versions

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59. Every person who fails to file a return or report as and when prescribed by a fiscal law, a regulation made under such a law or a ministerial order, or who fails to conform with a demand made under section 39, incurs a penalty of $25 for each day during which the failure continues, up to $2,500.
However, where a member of a partnership fails to file an information return in accordance with section 1086R78 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) as and when prescribed, the partnership incurs the penalty provided for in the first paragraph.
Every person who fails to furnish the certificate of ownership required by section 54, who fails to issue the certificate in the manner and at the time and place prescribed or who cashes a coupon or security for which a certificate of ownership has not been furnished incurs a penalty of $50.
1972, c. 22, s. 59; 1983, c. 43, s. 8; 1990, c. 7, s. 227; 1991, c. 67, s. 585; 1997, c. 14, s. 306; 1997, c. 85, s. 351; 2003, c. 2, s. 298; 2015, c. 21, s. 12.
59. Every person who fails to file a return or report as and when prescribed by a fiscal law, a regulation made under such a law or a ministerial order, or who fails to conform with a demand made under section 39, incurs a penalty of $25 for each day during which the failure continues, up to $2,500.
Every person who fails to furnish the certificate of ownership required by section 54, who fails to issue the certificate in the manner and at the time and place prescribed or who cashes a coupon or security for which a certificate of ownership has not been furnished incurs a penalty of $50.
1972, c. 22, s. 59; 1983, c. 43, s. 8; 1990, c. 7, s. 227; 1991, c. 67, s. 585; 1997, c. 14, s. 306; 1997, c. 85, s. 351; 2003, c. 2, s. 298.
59. Every person who fails to file a return or report as and when prescribed by a fiscal law, a regulation made under such a law or a ministerial order, or who fails to conform with a demand made under section 39, incurs a penalty of $25 for each day during which the failure continues, up to $2,500.
Every person who fails to furnish the certificate of ownership required by section 54, who fails to issue the certificate in the manner and at the time and place prescribed or who cashes a coupon or security for which a certificate of ownership has not been furnished is liable to a fine of $50.
1972, c. 22, s. 59; 1983, c. 43, s. 8; 1990, c. 7, s. 227; 1991, c. 67, s. 585; 1997, c. 14, s. 306; 1997, c. 85, s. 351.
59. Every person who fails to file a return or report as and when prescribed by a fiscal law, by a regulation made under such a law or by an order of the Minister, to comply with a demand made under section 39 or to furnish the register mentioned in subsection 3 of section 34, incurs a penalty of $25 for each day of default but not exceeding $2,500.
Every person who fails to furnish the certificate of ownership required by section 54, who fails to issue the certificate in the manner and at the time and place prescribed or who cashes a coupon or security for which a certificate of ownership has not been furnished is liable to a fine of $50.
1972, c. 22, s. 59; 1983, c. 43, s. 8; 1990, c. 7, s. 227; 1991, c. 67, s. 585; 1997, c. 14, s. 306.
59. Every person who fails to file a return or report as and when prescribed by a fiscal law or a regulation made under such a law, to conform with a demand made under section 39 or to furnish the register mentioned in subsection 3 of section 34, incurs a penalty of $25 for each day during which the failure continues, up to $2 500.
Every person who fails to furnish the certificate of ownership required by section 54, who fails to issue the certificate in the manner and at the time and place prescribed or who cashes a coupon or security for which a certificate of ownership has not been furnished is liable to a fine of $50.
1972, c. 22, s. 59; 1983, c. 43, s. 8; 1990, c. 7, s. 227; 1991, c. 67, s. 585.
59. Every person who fails to file a return or report as and when prescribed by a fiscal law or a regulation made under such a law, or fails to furnish the register mentioned in subsection 3 of section 34, incurs a penalty of $10 for each day during which the failure continues, up to $2 500.
Every person who fails to furnish the certificate of ownership required by section 54, who fails to issue the certificate in the manner and at the time and place prescribed or who cashes a coupon or security for which a certificate of ownership has not been furnished is liable to a fine of $50.
1972, c. 22, s. 59; 1983, c. 43, s. 8; 1990, c. 7, s. 227.
59. Every person who fails to file a return or report as and when prescribed by a fiscal law or a regulation made under such a law, or fails to furnish the register mentioned in subsection 3 of section 34, incurs a penalty of $10 for each day during which the failure continues, up to $2 500.
1972, c. 22, s. 59; 1983, c. 43, s. 8.
59. Whoever has failed to file a return as and when required under a fiscal law or a regulation made under such a law is liable to a penalty of ten dollars per day for each day of delay in making such return, up to two thousand five hundred dollars.
1972, c. 22, s. 59.
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