A-6.002 - Tax Administration Act

Full text
59.0.0.2. Every person who fails to send a fiscal return in the manner provided for in section 37.1.4 incurs a penalty equal to
(a)  $25 for each such failure in respect of a return of an individual; and
(b)  $100 for each such failure in respect of a return of a corporation.
2015, c. 21, s. 13.