T-0.1 - Act respecting the Québec sales tax

Section 592 Disposition versions

1992-03-18

0001-01-01

Not in force

592. Section 62 of the said Act, amended by section 593 of chapter 4 of the statutes of 1990, is again amended

(1)  by replacing paragraph a by the following paragraph:

“(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;”;

(2)  by striking out the word “or” at the end of paragraph d;

(3)  by replacing the comma at the end of paragraph e by the word “; or”;

(4)  by replacing that which follows paragraph e by the following:

“(f)  wilfully, in any manner, while knowing he is not entitled thereto, obtains or attempts to obtain a refund under a fiscal law,

is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $1 000 nor more than $25 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both a fine and imprisonment for a term not exceeding two years.

1991, c. 67, s. 592.