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A-6.002 - Tax Administration Act

Section 59.0.0.1
Disposition versions

Full text
59.0.0.1. Every person who fails to file a fiscal return for a taxation year in the manner provided for in section 37.1.2 incurs a penalty equal to
(a)  $250 if the taxation year ends after 31 May 2011 but before 1 June 2012;
(b)  $500 if the taxation year ends after 31 May 2012 but before 1 June 2013; or
(c)  $1,000 if the taxation year ends after 31 May 2013.
2010, c. 25, s. 230.
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