A-6.002 - Tax Administration Act

Full text
59.0.0.3. Every person who fails to file, in the manner set out in section 37.1.1, an information return referred to in that section incurs a penalty equal to
(a)  $250, where the number of information returns of the same type is greater than 50 but less than 251;
(b)  $500, where the number of information returns of the same type is greater than 250 but less than 501;
(c)  $1,500, where the number of information returns of the same type is greater than 500 but less than 2,501; and
(d)  $2,500, where the number of information returns of the same type is greater than 2,500.
2015, c. 21, s. 13.