T-0.1 - Act respecting the Québec sales tax

Section 477.19 Disposition versions

2021-06-29

477.19. The recipient of a supply of property or a service that evades or attempts to evade the payment or collection of tax under section 16 in respect of the supply by providing false information to a person referred to in section 477.6 or, if the recipient is a consumer of the property or service, by providing to that person evidence that the recipient is registered under Division I of Chapter VIII shall incur a penalty equal to the greater of $250 and 50% of the amount the payment or collection of which the recipient evaded or attempted to evade.

2018, c. 18, s. 78; 2021, c. 18, s. 218.

2019-09-01

477.19. The recipient of a supply of movable property or a service who evades or attempts to evade the payment of tax under section 16 in respect of the supply by providing false information to a person referred to in section 477.6 shall incur a penalty equal to the greater of $100 and 50% of the amount the payment of which the recipient evaded or attempted to evade.

2018, c. 18, s. 78.

2019-01-01

477.19. The recipient of a supply of movable property or a service who evades or attempts to evade the payment of tax under section 16 in respect of the supply by providing false information to a person referred to in section 477.6 shall incur a penalty equal to the greater of $100 and 50% of the amount the payment of which the recipient evaded or attempted to evade.

2018, c. 18, s. 78.

See S.Q. 2018, c. 18, s. 135, par. (3).