A-6.002, r. 1 - Regulation respecting fiscal administration

Full text
9.0.6R16. The penalty for failure to file a return or report provided for in the first paragraph of section 59 of the Act, as well as the penalty for failure to pay or remit an amount provided for in the second paragraph of section 59.2 of the Act does not apply to a licensee.
The latter incurs a penalty that is equal to the higher of $50 and of 10% of the amounts payable for having omitted to file a return, for having filed it late or for underpayment of the amounts of tax due, in accordance with section R1220.100 of the Agreement.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 15; O.C. 1282-2003, s. 43.