A-6.002 - Tax Administration Act

Full text
59.0.3. Every person who fails to provide the information referred to in section 58.1 at the request of another person required under a fiscal law or a regulation made under such a law to file any return, report or other document requiring such information is liable to a penalty of $100.
In the case of information required to be provided to a person who is required to file a prescribed form in respect of work carried out on a building, structure or land used in the course of carrying on a business or for the purpose of earning income therefrom, the penalty is $500.
However, where the request concerns the person’s Social Insurance Number or trust account number, within the meaning of subsection 1 of section 248 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), the penalties do not apply if, not later than 15 days following the request, the person applied for the assignment of such a number and has provided the number to the person requiring it within 15 days after receiving it.
1990, c. 59, s. 368; 1991, c. 67, s. 587; 1995, c. 1, s. 212; 1996, c. 31, s. 29; 2001, c. 51, s. 240; 2021, c. 142021, c. 14, s. 7.
59.0.3. Every person who fails to provide the information referred to in section 58.1 at the request of another person required under a fiscal law or a regulation made under such a law to file any return, report or other document requiring such information is liable to a penalty of $100.
In the case of information required to be provided to a person who is required to file a prescribed form in respect of work carried out on a building, structure or land used in the course of carrying on a business or for the purpose of earning income therefrom, the penalty is $500.
However, where the request concerns the Social Insurance Number of the person, the penalties do not apply if, not later than 15 days following the request, the person himself applied for the assignment of such a number and has provided the number to the person requiring it within 15 days after receiving it.
1990, c. 59, s. 368; 1991, c. 67, s. 587; 1995, c. 1, s. 212; 1996, c. 31, s. 29; 2001, c. 51, s. 240.
59.0.3. Every person who fails to provide the information referred to in section 58.1 at the request of another person required under a fiscal law or a regulation made under such a law to file any return, report or other document requiring such information is liable to a penalty of $100.
In the case of information required to be provided to a person who is required to file a prescribed form in respect of work carried out on a building, structure or land used in the course of carrying on a business or for the purpose of earning income therefrom, the penalty is $500.
However, where the request concerns the identification number of the person, the penalties do not apply if, not later than 15 days following the request, the person himself applied for the assignment of such a number and has provided the number to the person requiring it within 15 days after receiving it.
1990, c. 59, s. 368; 1991, c. 67, s. 587; 1995, c. 1, s. 212; 1996, c. 31, s. 29.
59.0.3. Every person who fails to provide the information referred to in section 58.1 at the request of another person required under a fiscal law or a regulation made under such a law to file any return, report or other document requiring such information is liable to a penalty of $100.
In the case of any information required to be provided to a lessor of a rental housing unit or to a lessee or lessor of premises used for commercial purposes who is required to file a prescribed form in respect of work carried out on an immovable, the penalty is $500.
However, where the request concerns the identification number of the person, the penalties do not apply if, not later than 15 days following the request, the person himself applied for the assignment of such a number and has provided the number to the person requiring it within 15 days after receiving it.
1990, c. 59, s. 368; 1991, c. 67, s. 587; 1995, c. 1, s. 212.
59.0.3. Every person who fails to provide the information referred to in section 58.1 at the request of another person required under a fiscal law or a regulation made under such a law to file any return, report or other document requiring such information is liable to a penalty of $100.
Notwithstanding the foregoing, where the request concerns the identification number of the person, the penalty does not apply if, no later than 15 days following the request, the person himself applied for the assignment of such a number and has provided the number to the person requiring it within 15 days after receiving it.
1990, c. 59, s. 368; 1991, c. 67, s. 587.
59.0.3. Every person who fails to provide his identification number referred to in section 58.1 at the request of another person required under a fiscal law to file any return, report or other document requiring such number is liable to a penalty of $100.
Notwithstanding the foregoing, the penalty does not apply where, no later than 15 days following the request, the person himself has applied for the assignment of such a number and has provided the number to the person requiring it within 15 days after receiving it.
1990, c. 59, s. 368.