A-6.002 - Tax Administration Act

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62.0.1. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $2,000 and not more than $1,000,000 or, despite articles 231 and 348 of the Code of Penal Procedure (chapter C-25.1), to both that fine and imprisonment for a term not exceeding five years less one day, if the person
(a)  wilfully fails to pay, deduct, withhold, collect or remit a duty imposed under a fiscal law and, in respect of that duty, 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
(b)  conspires with a person to commit an offence described in subparagraph a.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3).
2001, c. 52, s. 12; 2007, c. 3, s. 68; 2010, c. 20, s. 29; 2011, c. 17, s. 38.
62.0.1. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $1,000 and not more than $25,000 or, despite articles 231 and 348 of the Code of Penal Procedure (chapter C-25.1), to both that fine and imprisonment for a term not exceeding five years less one day, if the person
(a)  wilfully fails to pay, deduct, withhold, collect or remit a duty imposed under a fiscal law and, in respect of that duty, 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
(b)  conspires with a person to commit an offence described in subparagraph a.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3).
2001, c. 52, s. 12; 2007, c. 3, s. 68; 2010, c. 20, s. 29.
62.0.1. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $1,000 and not more than $25,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and imprisonment for a term not exceeding two years, if the person
(a)  wilfully fails to pay, deduct, withhold, collect or remit a duty imposed under a fiscal law and, in respect of that duty, 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
(b)  conspires with a person to commit an offence described in subparagraph a.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to promote workforce skills development and recognition (chapter D-8.3).
2001, c. 52, s. 12; 2007, c. 3, s. 68.
62.0.1. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $1,000 and not more than $25,000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C‐25.1), to both the fine and imprisonment for a term not exceeding two years, if the person
(a)  wilfully fails to pay, deduct, withhold, collect or remit a duty imposed under a fiscal law and, in respect of that duty, 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
(b)  conspires with a person to commit an offence described in subparagraph a.
This section does not apply in respect of Chapter III.1 of the Act respecting labour standards (chapter N‐1.1) or Division II of Chapter II of the Act to foster the development of manpower training (chapter D‐7.1).
2001, c. 52, s. 12.