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A-6.002 - Tax Administration Act

Section 64
Disposition versions

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64. No person who is convicted of an offence under any of sections 60.1, 60.2, 60.4, 60.5, 62, 62.0.1 and 62.1 may incur, for the same action, tax evasion or attempted tax evasion, a penalty provided for in any of sections 59, 59.2, 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11, in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or in section 477.19 of the Act respecting the Québec sales tax (chapter T-0.1), unless the penalty was imposed on the person before proceedings were brought against the person under any of sections 60.1, 60.2, 60.4, 60.5, 62, 62.0.1 and 62.1.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45; 1999, c. 65, s. 39; 2001, c. 51, s. 244; 2001, c. 52, s. 14; 2001, c. 53, s. 263; 2005, c. 1, s. 317; 2006, c. 7, s. 12; 2017, c. 1, s. 11; 2021, c. 18, s. 6; 2021, c. 15, s. 28; 2021, c. 36, s. 8.
64. No person who is convicted of an offence under any of sections 60.1, 60.2, 60.5, 62, 62.0.1 and 62.1 may incur, for the same action, tax evasion or attempted tax evasion, a penalty provided for in any of sections 59, 59.2, 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11, in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or in section 477.19 of the Act respecting the Québec sales tax (chapter T-0.1), unless the penalty was imposed on the person before proceedings were brought against the person under any of sections 60.1, 60.2, 60.5, 62, 62.0.1 and 62.1.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45; 1999, c. 65, s. 39; 2001, c. 51, s. 244; 2001, c. 52, s. 14; 2001, c. 53, s. 263; 2005, c. 1, s. 317; 2006, c. 7, s. 12; 2017, c. 1, s. 11; 2021, c. 18, s. 6; 2021, c. 15, s. 28.
64. No person who is convicted of an offence under any of sections 60.1, 60.2, 62, 62.0.1 and 62.1 may incur, for the same action, tax evasion or attempted tax evasion, a penalty provided for in any of sections 59, 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11, in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3) or in section 477.19 of the Act respecting the Québec sales tax (chapter T-0.1), unless the penalty was imposed on the person before proceedings were brought against the person under any of sections 60.1, 60.2, 62, 62.0.1 and 62.1.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45; 1999, c. 65, s. 39; 2001, c. 51, s. 244; 2001, c. 52, s. 14; 2001, c. 53, s. 263; 2005, c. 1, s. 317; 2006, c. 7, s. 12; 2017, c. 1, s. 11; 2021, c. 18, s. 6.
64. No person who is convicted of an offence under any of sections 60.1, 60.2, 62, 62.0.1 and 62.1 may incur, for the same action, tax evasion or attempted tax evasion, a penalty provided for in any of sections 59, 59.3, 59.3.1, 59.4, 59.5.3, 59.5.10 and 59.5.11 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I-3), unless the penalty was imposed on the person before proceedings were brought against the person under any of sections 60.1, 60.2, 62, 62.0.1 and 62.1.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45; 1999, c. 65, s. 39; 2001, c. 51, s. 244; 2001, c. 52, s. 14; 2001, c. 53, s. 263; 2005, c. 1, s. 317; 2006, c. 7, s. 12; 2017, c. 1, s. 11.
64. No person who is convicted of an offence under section 62, 62.0.1 or 62.1 may incur, for the same tax evasion or attempted tax evasion, a penalty provided in section 59, 59.3, 59.3.1, 59.4 or 59.5.3 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I‐3), unless the penalty was imposed on him before proceedings were brought against him under the said section 62, 62.0.1 or 62.1.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45; 1999, c. 65, s. 39; 2001, c. 51, s. 244; 2001, c. 52, s. 14; 2001, c. 53, s. 263; 2005, c. 1, s. 317; 2006, c. 7, s. 12.
64. No person who is convicted of an offence under section 62, 62.0.1 or 62.1 may incur, for the same tax evasion or attempted tax evasion, a penalty provided in section 59, 59.3, 59.4 or 59.5.3 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I‐3), unless the penalty was imposed on him before proceedings were brought against him under the said section 62, 62.0.1 or 62.1.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45; 1999, c. 65, s. 39; 2001, c. 51, s. 244; 2001, c. 52, s. 14; 2001, c. 53, s. 263; 2005, c. 1, s. 317.
64. No person who is convicted of an offence under section 62, 62.0.1 or 62.1 may incur, for the same tax evasion or attempted tax evasion, a penalty provided in section 59, 59.3, 59.4 or 59.5 or in section 1049 or 1049.0.5 of the Taxation Act (chapter I‐3), unless the penalty was imposed on him before proceedings were brought against him under the said section 62, 62.0.1 or 62.1.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45; 1999, c. 65, s. 39; 2001, c. 51, s. 244; 2001, c. 52, s. 14; 2001, c. 53, s. 263.
64. No person who is convicted of an offence under section 62 or 62.1 may incur, for the same tax evasion or attempted tax evasion, a penalty provided in section 59.3, 59.4 or 59.5 or in section 1049 of the Taxation Act (chapter I-3), unless the penalty was imposed on him before proceedings were brought against him under the said section 62 or 62.1.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45; 1999, c. 65, s. 39.
64. No person who is convicted of an offence under section 62 may incur, for the same tax evasion or attempted tax evasion, a penalty provided in section 59.3, 59.4 or 59.5 or in section 1049 of the Taxation Act (chapter I-3), unless the penalty was imposed on him before proceedings were brought against him under the said section 62.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13; 1983, c. 49, s. 45.
64. When a person has been convicted of an offence under section 62, he is not liable, for the same tax evasion or attempted tax evasion, to any penalty provided by sections 1048 and 1049 of the Taxation Act (chapter I-3), section 26 of the Retail Sales Tax Act (chapter I-1), section 8 of the Meals and Hotels Tax Act (chapter T-3), section 47 of the Fuel Tax Act (chapter T-1), section 11 of the Telecommunications Tax Act (chapter T-4), or section 11 of the Broadcast Advertising Tax Act (chapter T-2), unless such penalty has been imposed upon him before any proceedings have been instituted against him under the said section 62.
1972, c. 22, s. 64; 1974, c. 17, s. 6; 1978, c. 25, s. 13.
64. When a person has been convicted of an offence under section 62, he is not liable, for the same tax evasion or attempted tax evasion, to any penalty provided by sections 1048 and 1049 of the Taxation Act (chapter I-3), section 26 of the Retail Sales Tax Act (chapter I-1), section 8 of the Meals and Hotels Tax Act (chapter T-3), section 47 of the Fuel Tax Act (chapter T-1) or section 11 of the Telecommunications Tax Act (chapter T-4), unless such penalty has been imposed upon him before any proceedings have been instituted against him under the said section 62.
1972, c. 22, s. 64; 1974, c. 17, s. 6.
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