A-6.002 - Tax Administration Act

Section 60 Disposition versions

1997-12-19

60. 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 is guilty of an offence and is liable, in addition to any other penalty under such a fiscal law, to a fine of at least $100 for each day during which the failure continues.

Furthermore, each such failure following a demand or a further demand under section 39 constitutes a further offence liable to a fine of at least $100 for each day during which the failure continues.

1972, c. 22, s. 60; 1983, c. 43, s. 8; 1984, c. 35, s. 40; 1988, c. 18, s. 119; 1990, c. 59, s. 369; 1992, c. 31, s. 16; 1997, c. 14, s. 309; 1997, c. 85, s. 353.

1997-05-22

60. 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, or who fails to furnish the register mentioned in subsection 3 of section 34 is guilty of an offence and is liable, in addition to any other penalty under such a fiscal law, to a fine of at least $100 for each day during which the failure continues.

Furthermore, each such failure following a demand or a further demand under section 39 constitutes a further offence liable to a fine of at least $100 for each day during the failure continues.

1972, c. 22, s. 60; 1983, c. 43, s. 8; 1984, c. 35, s. 40; 1988, c. 18, s. 119; 1990, c. 59, s. 369; 1992, c. 31, s. 16; 1997, c. 14, s. 309.

1992-06-23

60. Every person who fails to file a return or report as and when prescribed by a fiscal law or a regulation thereunder, or fails to furnish the register mentioned in subsection 3 of section 34 is guilty of an offence and liable, in addition to any other penalty provided in that fiscal law, to a fine of at least $100 for each day during which the failure continues.

Furthermore, each such failure following a demand or a further demand under section 39 constitutes a further offence liable to a fine of at least $100 for each day during the failure continues.

1972, c. 22, s. 60; 1983, c. 43, s. 8; 1984, c. 35, s. 40; 1988, c. 18, s. 119; 1990, c. 59, s. 369; 1992, c. 31, s. 16.

1990-12-14

60. Every person who fails to file a return or report as and when prescribed by a fiscal law or a regulation thereunder, or fails to furnish the register mentioned in subsection 3 of section 34 is guilty of an offence and liable, in addition to any other penalty provided in that fiscal law, to a fine of at least $25 for each day during which the failure continues.

Furthermore, each such failure following a demand or a further demand under section 39 constitutes a further offence liable to a fine of at least $25 for each day during the failure continues.

1972, c. 22, s. 60; 1983, c. 43, s. 8; 1984, c. 35, s. 40; 1988, c. 18, s. 119; 1990, c. 59, s. 369.

1988-06-17

60. Every person who fails to file a return or report as and when prescribed by a fiscal law or a regulation thereunder, or fails to furnish the register mentioned in subsection 3 of section 34 or the information mentioned in subparagraph e.1 of the first paragraph of section 1086 of the Taxation Act (chapter I-3) as and when prescribed by the said Act or a regulation thereunder, is guilty of an offence and, in addition to any other penalty provided by that fiscal law or Act, is liable to a fine of at least $25 for each day during which the failure continues.

Furthermore, each such failure following a demand or a further demand under section 39 constitutes a further offence liable to a fine of at least $25 for each day during the failure continues.

1972, c. 22, s. 60; 1983, c. 43, s. 8; 1984, c. 35, s. 40; 1988, c. 18, s. 119.

1984-12-14

60. 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, is guilty of an offence and, in addition to any other penalty provided by that fiscal law, is liable to a fine of at least $25 for each day during which the failure continues.

Furthermore, each such failure following a demand or a further demand under section 39 constitutes a further offence liable to a fine of at least $25 for each day during the failure continues.

1972, c. 22, s. 60; 1983, c. 43, s. 8; 1984, c. 35, s. 40.

1983-12-21

60. 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, is guilty of an offence and, in addition to any other penalty provided by that fiscal law, is liable to a fine of at least $25 for each day during which the failure continues.

1972, c. 22, s. 60; 1983, c. 43, s. 8.

1977-12-31

60. Every person who has failed to file a return or report as and when required by a fiscal law or the regulations made under such a law is guilty of an offence and, in addition to any penalty provided by any other provision of such fiscal law, is liable to a fine of at least twenty-five dollars for each day during which the failure to file continues.

1972, c. 22, s. 60.