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. 14, s. 7.